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2018 (4) TMI 913 - AT - Service TaxClassification of service - works are undertaken by them on Government Tenders and payments are received as per stage of completion of work - whether the services would be covered under Works contract service or under erection, commissioning and installation service? - Held that: - The Tribunal in case of Pioneer Fabricators Pvt. Ltd. Vs. Commissioner [2015 (12) TMI 1566 - CESTAT ALLAHABAD] has held that works of fixing of metal barriers on concrete foundation alongside highways essentially in nature of civil work and metal crash not classifiable as equipment under ‘erection, commissioning and installation services’ Applying the ratio of said Tribunal order, the services of Works Contract rendered by the Appellant is in respect of Roads and thus not chargeable to service tax for the period after 01.06.2007. Scope of SCN - Held that: - the SCN has been issued to the Appellant towards demand under the category of ‘erection, commissioning and installation services’ whereas the demands for the period after 01.06.2007 has been confirmed under the category of ‘Works Contract Service’ - when no demand was made from the Appellant under the category of ‘Works Contract’ in SCN, the adjudicating authority also could not have confirmed demand under said category - The adjudication order has thus traveled beyond the scope of SCN and therefore the demand is not sustainable. Extended period of limitation - Held that: - the Appellant in the year 2006 itself had surrendered the registration certificate on 15.03.2006 on the ground that their services do not fall under the category of “erection, commissioning and installation services ’. The department thus was in knowledge of the fact that the Appellant is not paying service tax on its activities - SCN was issued after 28 months of issuance of summon and 48 months of surrender of registration - extended period not invocable. Appeal allowed on merits as well on limitation.
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