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2011 (3) TMI 538 - AT - Service TaxDemand - Consulting Engineer’s Service” and “Installation & Commissioning Service - there is clear intention in the contract for providing the services of designing & other technical assistance, erection, installation, commissioning, for consideration as mentioned in the contract - the consideration for designing and other technical assistance in cost centres A & B of each section and for erection, installation and testing & commissioning in cost centres D & E of each section - While with effect from 1-6-2007, following the principle of harmonious construction, it can be said that while section 65(105)(zzzza) would cover the services defined by section 65(105)(zzd), section 65(105)(zzq), section 65(105)(zzzh) and EPC contracts which involve transfer of property is goods on which tax as sale of goods is leviable, and section 65(105)(zzd), 65(105)(zzq) and section 65(105)(zzzh) will cover erection, installation or commissioning service, ‘commercial or industrial construction services’ and ‘residential construction services’ respectively not involving transfer of property in goods, but it does not mean that prior to 1-6-2007, the services covered by section 65(105)(zzd), 65(105)(zzq) and 65(105)(zzzh) involving transfer of property or goods were not taxable Regarding time limitation - appellant’s action of not declaring the amounts received in respect of the jobs covered under cost centres A & B and D & F in the ST-3 return and not paying service tax in respect of the same, amounts to suppression of the relevant information with intent to evade the payment of tax - Decided against the assessee Regarding penalty - there was suppression of relevant information with intent to evade the service tax and there is no valid reason for not paying the service tax payable by the due date, penalty has been rightly imposed under sections 76 and 78 of the Finance Act, 1994 - Decided against the assessee
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