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2024 (1) TMI 579 - AT - Service TaxClassification of service - works contract service or erection, commissioning and installation service? - SCN alleged that the appellant was providing erection, commissioning or installation, but the demand has been confirmed under work construction service by the Commissioner (Appeals) for the period post 01.06.2007 - Extended period of Limitation - HELD THAT:- The impugned order, therefore, deserves to be set aside for this reason alone since the demand made under a particular category of service found to be incorrect in a subsequent proceeding, cannot be sustained. The Commissioner (Appeals) proceeded to confirm the demand under works contract service for the period post 01.06.2007 even though the show cause notice had proposed the demand under the category of erection, commissioning or installation service - the order passed by the Commissioner (Appeals), therefore, deserves to be set aside on this ground alone. Extended period of Limitation - HELD THAT:- It would not be necessary to examine whether the extended period of limitation could have been invoked in the facts and circumstances of the case. The order dated 28.03.2018 passed by the Commissioner (Appeals) is, accordingly, set aside and the appeal is allowed.
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