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2013 (2) TMI 299 - AT - Service Tax“Pandal or Shamiana Contractor’s services.” Vs.“Erection, Commissioning or Installation services” – Activity undertaken by the appellant consists of erection of temporary structures for their clients who wanted such structures for conducting business functions such as trade fair, exhibitions, etc –Appellant have been paying Service tax on this activity from 1-5-2006 under “Erection, Commissioning or Installation services” – SCN issued for the period November, 2004 to December, 2005 on 01.09.2008 – Held that:- After the amendment brought to the definition of “Erection, Commissioning or Installation” w.e.f. 1-5-2006, the service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise would also come within the purview of “Erection, Commissioning or Installation Services”. Prima facie, the term “structures” appearing in the amended definition of “Erection, Commissioning or Installation Services” should be understood ejusdem generis with the terms “plant”, “machinery” and “equipments” figuring prior to it. In this view, the claim of the appellant for classifying their activity under the head “Erection, Commissioning or Installation Services” is prima facie untenable. Extended period of limitation – In this case appellant had not disclosed the relevant materials to the department voluntarily before the department’s auditors visited them. Prima facie, relevant facts were suppressed with intent to evade Service tax which was leviable under the head “Pandal or Shamiana Contractor’s services” - Therefore plea of limitation is prima facie unacceptable – There is no financial hardships. Appellant was directed to pre-deposit the amount within 6 weeks and report to the Assistant Registrar - Subject to compliance, there will be waiver of pre-deposit and stay of recovery in respect of interest on tax, penalties and the balance amount of Service tax.
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