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2020 (2) TMI 294 - AT - Service TaxClassification of services - construction service along with materials (composite contract) - classifiable under ‘works contract service’ or ‘commercial or industrial construction service’? - extended period of limitation - HELD THAT:- The service rendered by the appellant is taxable only and the category of works contract service in view of the law laid down by Hon’ble Supreme Court in Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT]. Also, the work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract service which specifically exempts ‘road service’. There is no distinction made out by the legislature with respect to public road and private road. Further, admittedly, the appellant have paid the service tax under the works contract composition scheme along with the interest. The appellant is entitled to pay tax under the ‘works contract composition scheme’ and once they have discharged the tax liability there is no further liability on them. Appeal dismissed - decided against Revenue.
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