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2019 (2) TMI 1856 - AT - Service TaxExtended period of limitation - works contract - Repair & Maintenance Services - contract indicated the value of the services as also the value of the goods separately, appellant discharged service tax liability only on the value of the service - demand of service tax on value of goods as well - bonafide belief or not - demand raised on the basis of extended period of limitation - HELD THAT:- An identical issue was the subject matter of the Tribunal in M/S. ELECTROTEC CONTROLS, M/S. KAVERI CONSTRUCTIONS CO., M/S. HEENA ENTERPRISES, M/S. SCIENTECS PROCESS CRONTROL VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, ALLAHABAD [2018 (9) TMI 1380 - CESTAT ALLAHABAD] wherein identical services were being provided to another Thermal Power Station, Tribunal in the said order observed that appellant were duly registered with the department and were filing the ST-3 returns by showing payment of Service Tax on the value of the services as indicated in the contracts entered by them with the said Public Sector Undertaking. In such a scenario the appellant was entertaining a bona fide belief and there was no mala fide on their part so as to justifiably invoke the longer period of limitation. The demand is barred on limitation and the matter remanded to Original Adjudicating Authority to re-quantify the demand falling within the limitation period, if any. The appellant is also at liberty to raise the issue of payment of VAT in respect of the demand falling within the normal period - appeal allowed by way of remand.
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