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2018 (11) TMI 29 - AT - Service TaxLevy of service tax - Works contract service - whether the appellant is liable to tax prior to 1st June 2007 under the category ECIS? - demand for period from 1.6.2007 - scope of SCN. Held that:- The correct and specific classification of subject services during the period from 1st June 2007 onwards is under works contract service - Admittedly, the work done prior to 1st June 2007 being similar, we hold the classification adopted by the adjudicating authority under ‘Erection, commissioning and installation service (ECIS)’ is erroneous, and in conflict of the ruling of the Hon’ble Supreme Court in the case of CCE Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. Demand after 1st June 2007 - scope of SCN - Held that:- Admittedly, there is no such proposal in the show cause notice to tax the same under ‘works contract service’. Whereas adjudicating authority have classified the services post 1st June 2007 under works contract service and have levied the tax - in absence of proposal in the show cause notice, the demand confirmed under the category WCS is erroneous and the same is beyond the scope of the show cause notice - demand set aside. Appeal allowed - decided in favor of appellant.
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