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2017 (1) TMI 377 - AT - Service TaxComposite works contract - construction contract - time limitation - Held that: - the issue of leviability of service tax on such works contract is decided by Hon’ble Supreme Court in the Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] case. In line with the categorical decision of the Apex court, the demand for service tax cannot survive upto 31/03/2007. For the period w.e.f. 01/06/2007, the activities of the appellant would be covered under Works Contract Services - taking a final view about the grant of the benefit of the composition scheme, the relevant contracts executed by the appellant would need to be gone into. For this purpose, we consider it necessary to remand the matter to the original Adjudicating Authority who will re-decide the matter - matter on remand. Extended period of limitation - Held that: - The appellant have also received payments to the tune of ₹ 48 lakhs in 2006-2007 and ₹ 49 lakhs in 2007-2008 on which service tax liability arises. However, they have failed to file ST-3 returns nor obtained service tax registration. But for the fact that the Department noticed such activity from the service recipient, the liability for payment of service tax would have gone unnoticed. Hence, we have no hesitation to hold that the appellant has suppressed the material facts from the Department - extended period of limitation rightly imposed. Appeal disposed off - matter on remand.
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