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2018 (6) TMI 9 - AT - Service TaxRectification of mistake - scope of SCN - Classification of services - SCN was issued proposing classification of service under ‘works contract service’ whereas in the order-in-original, the same service was classified under the head of ‘erection, installation and commissioning service’ - time limitation - Held that:- Since the SCN proposed classification under works contract and the appellant also during the argument admittedly claimed the classification under works contract and claimed the benefit of installation of street light on the basis that it is related to road construction, the order passed on the basis of the submissions made by the appellant and the finding cannot be found fault with and the same cannot be said to be an apparent mistake in the order - the issue of classification being a question of law, can be entertained by this Tribunal. Therefore, our order on the issue of classification being under works contract service does not bear any error therein. Extended period of Limitation - Held that:- In the ST-3 return in the column of exempted service, the value of works contract service was declared. In this scenario, it cannot be said that the appellant has suppressed the fact - the demand for the extended period beyond normal period will not sustain. ROM Application allowed in part.
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