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2019 (12) TMI 1064 - AT - Service TaxCommercial or Industrial Construction - Works Contract Services - services for Construction of 3.2 MLD Sewerage Treatment Plant at Bhiwadi as sub-contractor to M/s. Enviro Engineers - Commissioner bifurcated the period of demand in two parts i.e. prior and post 01.07.2012 i.e. after introduction of negative list vide notification no.25/2012 dated 20.06.2012 - extended period of limitation. HELD THAT:- The demand stands confirmed under a category different than the one proposed in the show cause notice. In the absence of any proposal in the notice to confirm the demand under the category of erection commissioning and installation services, it was not open to the Revenue to go beyond the show cause notice - This was so held by the Tribunal in the case of GAMBHIR CONSTRUCTION COMPANY VERSUS C.C.E. & S.T. -LUCKNOW [2017 (6) TMI 1107 - CESTAT ALLAHABAD], which stands followed in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LUCKNOW VERSUS M/S SONU CONSTRUCTION (VICE-VERSA) [2018 (9) TMI 1364 - CESTAT ALLAHABAD] - As such, there are no reasons to uphold the impugned demand. Extended period of limitation - HELD THAT:- As per facts on record, after the audit objection, a lot of correspondence was exchanged between the Appellant and the Revenue in the month of December, 2010. In such a scenario raising of demand in September, 2014 by invoking the longer period of limitation, cannot be held to be proper and justifiable - the demand is barred by limitation also. Appeal is allowed on merits as also on limitation.
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