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2018 (11) TMI 1224 - CESTAT KOLKATAClassification of services - works contract service or not - construction of Ore Handling Plant (OHP) and Coal Handing Plant (CHP) at Bhilai Steel Plant as sub-contractor of M/s. Heavy Engineering Corporation (HEC), Ranchi under Composition Scheme - Held that:- The issue regarding classification of service is settled in favour of the appellant vide this Tribunal order in case of appellant themselves pertaining to earlier period M/S S.K. SAMANTA & CO. (P) LTD. VERSUS COMMR. OF SERVICE TAX, KOLKATA (VICE-VERSA) [2018 (7) TMI 1669 - CESTAT KOLKATA], wherein it has been held that the activities undertaken by the appellant falls within the works contract service and liable to the benefit of Works Contract Act subsequent to 01.06.2007 in view of the decision of the Hon’ble Supreme Court in case of Commr. Of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. Extended period of Limitation - Held that:- It is on record that for the previous period department had been issuing the show cause notice which was subject matter of appeal before this Tribunal - the appeal is rightly covered under the Works Contract Service as they have provided services alongwith supply of materials, even though in a small proportion - the department is precluded from invoking the extended period for raising of the demand - entire demand is time barred. Appeal allowed - decided in favor of appellant.
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