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2017 (2) TMI 21 - AT - Service TaxWorks contract - Erection, Commissioning and Installation Services - liability of tax for the period 01.10.2004 to 31.03.2009 - benefit of N/N. 1/2006-ST - denial on the ground that certain plant, machinery and equipment were supplied by the recipient of service - Held that: - the appellant executed composite works contract but service tax liability will arise with effect from 01.6.2007 as held by the Hon'ble Supreme Court in Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] - the appellant not liable to service tax paid up to that date, in respect of composite works contract involving supply of materials and labour. The appellants were registered with the department and were discharging service tax under the category of Construction service. The proceedings initiated now are to re-classify the service under Erection, Commissioning and Installation Service - the appellants were registered with the department and discharging service tax under a different category of service. There can be no allegation of fraud, collusion or willful mistake to invoke the extended period. We find that the demand, if any, should be limited to a normal period under the category of Works Contract as claimed and admitted by the appellant - no penalty shall be leviable on the appellant and appellants are rightly eligible for waiver of penalties under section 80 of the Finance Act, 1994. Appeal disposed off - decided partly in favor of appellant.
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