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2016 (10) TMI 621 - AT - Service TaxDemand of service tax for the period 10.09.2004 to 24.03.2008 and also 1.4.2008 to 15.10.2011 - invocation of extended period of limitation - demand of interest and penalty 78 of the Finance Act, 1994 - classification of services - Commercial or Industrial Construction (CIC) Service falling under Section 65 (105) (zzq) or Works Contract Service falling under Section 65 (105) (zzzza) - Held that: - all the contracts are in the nature of works contracts and no demand of service tax can be upheld for such works for the period prior to 01.06.2007. For the period subsequent to 01.06.2007, the Department does not have any option other than to classify the services rendered by the appellant under Works Contract Service. The decision in the case of Commissioner of Central Excise, Kerala, vs. L & T Ltd. [2015 (8) TMI 749 - SUPREME COURT] relied upon. Likewise, such services for the period upto 31.5.2007 cannot also be classified under any service and cannot be charged to Service Tax. Hence, the matter needs to be remanded back to the Commissioner for passing denovo orders. The demand up to 31.05.2007 does not survive. However, for the period from 01.06.2007, the lower authority directed to re-examine the issue by going through the relevant contracts and other documents in the light of the L & T case and pass revised orders. For the period from 01.06.2007 - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing another SCN invoking the extended period. Consequently we make it clear that the demand raised in the second SCN dated 19.4.2011 does not survive even in the denovo proceedings beyond the normal time limit under Section 73 of the F.A 1994. Appeal allowed - matter remanded.
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