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2015 (12) TMI 163 - AT - Service TaxDemand of service tax - Consulting Engineer Service - Invocation of extended period of limitation - Held that:- Assessee has a separate Engineering Wing which undertook supervision of the construction activities and charged an amount equal to 10% of the construction cost. - It is seen that the assessee provided designs with estimates and supervised the work of construction to ensure that the construction was in accordance with the design. Thus, it clearly rendered consultancy or technical assistance by way of formulating designs and so clearly fell within the scope of advice, consultancy or technical assistance in the field of civil engineering which is a discipline of engineering - normal period of one year covered the period from 01.04.2006 onwards for which the demand has been confirmed by the adjudicating authority. As stated earlier, the demand prior to 01.05.2006 is not sustainable and consequently the Revenue appeal against dropping of the demand for the extended period (beyond the normal period of one year) which was the period prior to 01.04.2006 becomes unsustainable on that count alone apart from the reasons given by the adjudicating authority that the assessee could not be held guilty of wilful misstatement or suppression of facts. - Matter remanded back - Decided in favour of assessee.
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