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2018 (5) TMI 986 - AT - Service TaxWorks contract - composite contract - construction works mainly for customers like BSNL, LIC, All India Radio and Works of erection of cell phone towers etc for BSNL - The department was of the view that appellants are liable to pay service tax under “Commercial or Industrial Construction Service” upto the period 31.5.2007 and in respect of the very same activities, they are liable to pay service tax under Works Contract Services with effect from 1.6.2007 - time limitation. Held that: - The contracts being composite in nature, the demand prior to 1.6.2007 cannot sustain as laid in the decision of Apex Court in Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] and therefore requires to be set aside. Demand with effect from 1/6/2007 - time limitation - Held that: - Department has not adduced any evidence to establish that appellants had wilfully suppressed facts with intent to evade payment of tax. They had cooperated with department and furnished all details from which the demand has been quantified - the demand invoking the extended period cannot sustain and requires to be set aside - the demand for normal period is sustained All penalties except that imposed under Section 77 are set aside. Appeal allowed in part.
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