TMI Blog2014 (10) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices provided. No doubt in the invoices the appellant, who is an individual, has mentioned the service provided as cleaning service but the actual facts are otherwise. Service provided by the appellant appears to be supply of tangible goods since the payment is made on number of vehicles provided and appellants have discharged their liability for the period subsequent to 16/05/2008 and have been paying service tax which would mean that the conditions for treating the service as supply of tangible goods has been accepted by the appellant himself for the period subsequently. The service has not been reclassified after 16/05/2008 also even though the matter was adjudicated and it was contended that service provided was not cleaning servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ope of work shows housekeeping and cleaning at all other areas at site and any other jobs entrusted by the department representative for handling materials from different places, the work undertaken by the appellant was shifting the slurry from settling tank to disposal yard, for which the vehicles were hired. He submits that after visiting of the officers, even though the appellant admitted initially that he was providing the cleaning services, he took the legal advice and on that basis he made an application for taking registration. Even while applying, he made a mistake and asked for registration under Business Auxiliary Service and subsequently got it corrected as supply of tangible goods which is the category under which he is paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of tangible goods since the payment is made on number of vehicles provided and appellants have discharged their liability for the period subsequent to 16/05/2008 and have been paying service tax which would mean that the conditions for treating the service as supply of tangible goods has been accepted by the appellant himself for the period subsequently. The service has not been reclassified after 16/05/2008 also even though the matter was adjudicated and it was contended that service provided was not cleaning service. Under these circumstances, even if the appellant does not have a strong case on merits which in our opinion may not be a fact yet the appellant would be entitled to the benefit of limitation. Under these circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
