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2018 (6) TMI 1005 - AT - Service TaxClassification of services - production, supply and installation of structural glazing, sliding doors and window to residential buildings - whether classified under the category of 'construction of complex service' or under 'erection commissioning and installation'? - benefit of abatement. Held that:- The conclusion reached by the appellate authority is erroneous. Just because VAT is paid at composite rate, it cannot be said that there is no sale of goods involved. In the instant case, it is seen that the major amount charged by the appellate relates to the value of material - the activity involved, apart from service, supply of goods and it was a composite activity. Since demand has not been raised under correct head, it cannot be sustained. Reliance placed in the case of URC Construction (P) Ltd. [2017 (1) TMI 1363 - CESTAT CHENNAI], where it was held that the entry under Section 65(105)(zzd) is liable to be invoked only for construction simpliciter. Therefore, there is no scope for vivisection to isolate the service component of the contract. Extended period of limitation - Held that:- It is seen that the practice was in complete knowledge of Revenue as the appellants had in their letter dated 2.6.2006 in response to summons dt. 7.11.2005 elaborately described their activities and their views on the issue - extended period of limitation cannot be invoked. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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