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2024 (2) TMI 729 - CESTAT AHMEDABADClassification of service - service of radiography of plant and machinery to various clients - Revenue sought to classify the service under ‘Technical Inspection And Certification Service’ whereas the appellant had classified the service under the ‘Works Contract Service’ - invocation of Extended period of limitation on the ground that the appellant had not filed the Service Tax returns at the material time - demand pertains to the period October 2008 to March 2012 and April 2012 to March 2013 - HELD THAT:- The works contract service applies only in cases where construction, erection, installation, commissioning, fitting out, repair maintenance, renovation alteration of any immovable or immovable property or any other similar activity is undertaken. Prima facie in some cases the service might fall under the service of technical testing analysis service however scope of work appears to be different in most of the contracts and the scope of work in each contract needs to be examined before coming the conclusion if the said service fall under the category of Technical Testing and Analysis Service or otherwise. The impugned order does not examine the description of scope of work in each work order. The description is different in each work order as can be seen from the analysis above. In view of above the matter needs to be reexamined by the lower authorities and each contract needs to be examined separately for the purpose of classification. Matter remanded back to the original adjudicating authority for fresh adjudication - appeal allowed by way of remand.
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