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2018 (9) TMI 1500 - AT - Service TaxClassification of services - activity involved supply of soil, excavation of soil, installation and operation of bores for dewatering, hiring of dewatering pumps with complete installation, commissioning and maintenance at different projects, providing dewatering etc. for various construction companies - whether classifiable under Commercial Construction Services or under Site Formation, Clearance and other services? - demand raised invoking extended period of limitation. Held that:- There is no dispute that the appellants were duly registered and were filing ST-3 return, there is no suppression or misstatement on the part of the appellant with an intention to evade payment of duty, can be alleged so as to justifiably invoke the longer period of limitation. It seems to be a change of opinion of the revenue as regards the classification of the services and there is actually no evidence to reflect that the tax was being paid under the construction services with any malafide intention. All the facts were in knowledge of the revenue - the extended period is not available to the revenue. As the appeal is allowed on limitation, merits of case have not gone through - appeal allowed - decided in favor of appellant.
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