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2024 (3) TMI 234 - AT - Service TaxClassification of services - commercial or industrial construction service or works contract service? - appellant was awarded a work order by Orissa Power Generation Corporation Ltd., IB Thermal Power Station, Banharpali, Dist. – Jharsuguda (ITPS) for the work of strengthening of peripheral bund of ash pond ‘B’ and slope of the embankment of PST at ITPS - Extended period of Limitation - HELD THAT:- It is a fact borne on the record that the appellant has provided the service along with materials. Therefore, the said service merits classification under the category of “works contract service”, which came into the Service Tax net with effect from 01.06.2007. Admittedly, the demand has not been raised against the appellant under works contract service. The Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble Apex Court observed Works contract were not chargeable to service tax prior to 1.6.2007. The merit classification of the services rendered by the appellant is under works contract service. As no demand has been raised under the category of “works contract service”, therefore, no demand is sustainable against the appellant. Extended period of limitation - HELD THAT:- The whole of the demand has been raised against the appellant by invoking the extended period of limitation. In the facts and circumstances of the case, the extended period of limitation is not invokable. The appellant succeeds on merits as well as on limitation - Appeal allowed.
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