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2019 (9) TMI 648 - AT - Service TaxRe-opening of assessment made under VCES - wrong declaration of service under the scheme - Department was of the view that services are to be classified under Works Contract Service and not Construction of Residential Complex Service - HELD THAT:- The facts of the case reveal that there is no dispute as to the value of services declared by the respondents. The allegation of mis-declaration is only with respect to classification of the services. The respondent classified the services as Construction of Residential Complex Services whereas department classifies it as Works Contract Service. This is only an issue of interpretation. Construction of residential complex services provides a more specific classification than works contract service and accordingly will prevail over the other classification. Also, the issue covered by the decision in the case of FRONTLINE BUILDERS AND DEVELOPERS VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT [2017 (12) TMI 1440 - CESTAT BANGALORE] where it was held that merely classifying the services under a different head does not tantamount to mis-declaration and therefore it is not open for the department to reopen the assessment in case of VCES unless there is a substantial mis-declaration otherwise. Appeal dismissed - decided against Revenue.
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