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2018 (11) TMI 744 - AT - Service TaxClassification of services - Erection, commissioning and installation Services or not - service to various petrol pumps of Hindustan Petroleum Corporation Limited (HPCL) - extended period of limitation - Held that:- The services provided by the appellant are more appropriately classifiable under commercial or industrial construction service rather than erection, commissioning and installation agency service. The work orders as reproduced indicate that work given to the appellant by M/s HPCL is inclusive of material and labour charges and therefore they are more in the nature of Work-Contract service rather than erection, commissioning or installation service. Since, the work contract service has come to be enacted with effect from 01/06/2007 and therefore the demand prior to 01/06/2007 is not sustainable on this very ground. For the period beyond 01/06/2007 the activity is purely classifiable as work contract service - For the period from 01/06/2007 to 2nd October, 2008 also services provided by the appellant are more of the nature of the work contract service and since they have already deposited the service tax under the category of commercial or industrial construction service, there is no lacuna or short payment of the service tax in this regard. Extended period of limitation - Held that:- The department has already been aware about the issue and therefore there is no ground for invoking the extended time proviso under Section 73 of Finance Act, 1994 and therefore the demand beyond the period of normal period is barred by limitation and hence not sustainable. Appeal allowed - decided in favor of appellant.
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