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2017 (12) TMI 450 - AT - Service TaxNon-payment of service tax - Management Maintenance or Repair Service - Erection Commissioning and Installation Service - validity of SCN - Held that: - We are not in the agreement with proposition that the appellants can be allowed to take advantage of their own action of non-cooperation with the revenue. In any case they have participated in proceedings before the Original Authority by submitting all the contract documents which resulted in the present impugned order. The objection regarding the split up figures not available in the notice cannot be taken to a level to set aside the proceedings themselves, considering the attitude of the appellant during the proceedings - No grievance or violation of principles natural justice would arise in the of the present case. Erection Commissioning and Installation Service - abatement - Held that: - The Hon’ble Supreme Court in the case of Larsen and Tubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] held that the composite contracts involving supply materials along with provisions of service are liable to Service Tax only w.e.f. 1/06/2007. The law laid down by the Hon’ble Supreme Court has to be applied to various contracts which are now in dispute, wherever relevant. The appellants claimed that most of their contracts are relating to roads. However, we note that the contracts may be either relating to electrification of roads or other incidental miscellaneous work with reference to roads. The actual scope of each of the contract which are claimed to be road work by the appellant are to be examined for proper finding - Since we are inclined to remand the matter to the Original Authority in view of above analysis the question of limitation also can be examined by Original Authority for a fresh decision. Appeal allowed by way of remand.
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