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2017 (3) TMI 1457 - AT - Service TaxShort payment of tax - Erection, Commissioning & Installation Service - works contract service - Renting of Immoveable Property - Construction of Residential Complex Service - Held that: - SCN is vague as it does not state the premises on the basis of which demand have been proposed under ‘erection, commissioning and installation service’. Without there being a finding of erection of any such commercial flats/residential complex - The SCN is also vague on account of not giving bifurcation of the demand year wise and category wise - so far demand of ₹ 15,48,599/- is concerned the same relates to laying of cables or electrical wires including poles for the same alongside or under the road and such work was not taxable to Service Tax in view of Circular dated 24-05-2010 - the demand of ₹ 5,88,991/- with respect to work done in the nature of internal and external wiring in the residential houses/duplexes, there is no element of any construction of a commercial/residential complex as defined under the provisions of the Service Tax Act. Accordingly, demand of ₹ 5,88,991/-, is also set aside - for work done for Indian Railway Welfare Organization, in view of the fact that the work had been completed before 30-10-2004, there is no question of levy of any tax for the same under ECIS, which have become taxable with effect from 01-06-2005 - there is no element of suppression, fraud or any mala-fide on the part of the appellant and they have not concealed information or made any misstatement of facts before the Revenue. At the very first instance, the proprietor of the appellant has deposited the admitted tax liability and the issue being wholly interpretational, extended period of limitation is not attracted - appeal allowed - decided in favor of appellant-assessee.
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