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2019 (8) TMI 1762 - CESTAT NEW DELHILevy of service tax - survey and map making service - service of civil construction wherein ‘survey and mapmaking’ was also involved - period from 1 April 2010 till 31 March 2012 - time limitation - HELD THAT:- The respondent-assesee have prima facie rendered works contract service to the various Government departments/ agencies, and ‘survey and mapmaking’ is incidental work in the same. Further, it is also found that under the definition of ‘works contract’ as defined in Section 65(105)(zzzza), it specifically excludes works contract in relation to roads, railways, dams etc. Admittedly, the respondent-assessee have done the work in the nature of work for Railways, Dam or roads, which is not disputed. The view that in a work of complex nature, the predominant work being in the nature of works contract and survey/ map making being a part of it, can not be segregated and subject to tax under the different headings. Extended period of limitation - HELD THAT:- There is no case of suppression of facts or any collusion or mis-conduct on the part of the respondent-assessee as they had maintained proper records in the ordinary course of business and have filed their ST 3 – 3 returns regularly. In view of this, the demand for the extended period is barred by limitation. This appeal filed by the Revenue is dismissed.
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