TMI Blog2024 (3) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... urvive prior to 01.06.2007 - Therefore, the demand for the period October 2005 to 31/5/2007 is set aside. The Appellant would be eligible for consequential relief, if any, as per law. Demand for the period 01/06/2007 to March 2010 - Time limitation - HELD THAT:- The Appellant has been paying the Service Tax under the category of Works Contract under Composition Scheme and reflecting the same in the ST-3 Returns. The Department did not raise any query about the same till the present Show Cause Notice was issued on 08/2/2010 - Admittedly, the Appellant s main business is to supply the Fire Equipment and erect and Commissioning the same in the premises. Therefore factually it gets proved that they were providing Works Contract Service only. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Services being provided as Works Contract in the same registration. Accordingly, after the filing application on 09/06/2008, the Department has issued ST-2 amending Certificate on 16/4/2009 by including the Works Contract Services . The Show Cause Notice was issued on 08/12/2010 on the ground that Service Tax is required to be paid for the period October 2005 to March 2007 under the Heading of Erection Commissioning Services and subsequently from 1/06/2007 to March 2010 under the Works Contract Service . After due process, the demands were confirmed. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Counsel takes us through the ST-2 Certificate issued and shows that in the first instance, the Certificate was issued fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. On this issue, he relies on the case law of GE T D India Ltd. Vs. Commr. of C. Ex. S.T. Chennai-2020 (34) GSTL 176 (Mad.). In this case, the Hon ble High Court of Madras held that the benefit cannot be denied merely because option was not conveyed by the assessee. He submits that in their case, they have been paying the Service Tax under Works Contract Service and were also filing the ST-3 Returns under this Heading. He submits that the submission of ST-3 Returns would clarify that the Appellants had taken this option of Composition Scheme. In view of the above, he submits that the Appeal may be allowed on merits. 3. He further submits that the Show Cause Notice issued on 08/12/2010 for the period October 2005 to March 2010 by invoking t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, the Appellant would be required to pay the Service Tax at least as per the rates applicable under Composition Scheme 5. We have heard both sides and perused the documents and cited case law. 6. We find that this Bench in the case of Heavy Engineering Corporation Limited Vs. Commr. of CGST Excise, Ranchi, vide Final Order No. 75127- 75128/2023 dated 01.03.2023 has held as under:- 6. After going through the scope of works, there is not dispute, the services in question have been supplied by the appellants along with the materials, for which, the appropriate classification is Works Contract Service , which came into service tax net from 01.06.2007. As per the decision of the Hon ble Apex Court in the case of Larsen Toubro Limited (cited s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count of Works Contract , wherein the benefit of composition was not given, is also required to be set aside on account of limitation. 10. In this case, as pointed out by the Learned AR, the Appellants have not paid the Service Tax even under Works Contract initially for a few months and subsequently the same has been paid on composition rate basis. Such payments are not being agitated by the Appellants. Their only prayer is that the demand should be quantified only as per the Works Contract rates under composition basis for the Service Tax payable from 1.7.2007. For this, the matter is being remanded to the Adjudicating Authority. He is required to quantify the Service Tax to be paid as applicable for Composition Scheme under Works Contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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