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2024 (3) TMI 284 - CESTAT CHANDIGARHClassification of service - Commercial or Industrial Construction Service or Works Contract Service? - Supply of Tangible Goods Service - extended period invoked merely on the basis that service tax has not been paid and periodical Returns were not filed - intent to evade or not. Commercial or Industrial Construction Service - HELD THAT:- The issue is settled in favour of the appellants HP SINGH CHADHA AND DP SINGH CHADHA VERSUS COMMISSIONER OF CGST, LUDHIANA [2024 (1) TMI 680 - CESTAT CHANDIGARH] by this very Bench relying on the Hon’ble Apex Court judgment in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] Supply of Tangible Goods Service - HELD THAT:- It is found that neither the show - cause notice nor the impugned order records any proof of the possession and effective control of the machinery, supplied by the appellants to M/s L&T, was with the appellant themselves. In the absence of such evidence, demand can be sustained only on the basis of averment on the part of the appellant that they have also supplied the operators of the machinery. It is not coming forth in the impugned order as to whether the appellant was paying the wages to the operators and were having effective control of the goods supplied by them. In the absence of the same, demand cannot be sustained. Extended period of limitation - intent to evade or not - HELD THAT:- The fact that the show-cause notice has been issued based on the financial records maintained by the appellants; extended period has been invoked on the grounds that the appellants did not obtain registration; paid the tax as applicable and file the Returns; in addition to this, no other express evidence was put forth to show any mala fide intent on the part of the appellants to evade payment of tax. Under these circumstances, Revenue has not made out any case for invocation of extended period - the Revenue has not made out any case for invocation of extended period. The demand cannot be sustained on merits and on limitation also. Accordingly, the appeal stands allowed.
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