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Larsen And Toubro Ltd. Versus Commissioner of Service Tax, Mumbai

2015 (7) TMI 819 - CESTAT MUMBAI (LB)

Invocation of extended period of limitation - Willful suppression of facts - Works contact - lump sum turnkey contract - A lot of emphasis have been given by the senior counsel that the department had knowledge about their activities. - Held that:- So far the first question referred is concerned whether the works contract can be vivisected even prior to 1.6.2007 and the service portion discernible in the contract can be subjected to levy of Service Tax, the same as indicated by the learned third .....

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g the lump sum turnkey contracts and were to collect service tax under the category of consulting engineering service. There was no reason whatsoever not to charge, collect and pay the service tax in similar manner in respect of installation and commissioning service when separate consideration for that service was already available in each of these contracts, and installation and commissioning was the dominant service in these contracts. - this is a clear cut case of wilful statement as also su .....

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e of opinion between Member (Technical) and Member (Judicial) are already elaborated at page 52 and 53 and are not being repeated. The first issue is relating to whether works contract can be vivisected prior to 1.6.2007 and the service portion discernible in the contract can be subjected to levy of service tax. I find that the said issue was later on referred to a five-Member Bench of this Tribunal and the five-Member Bench of this Tribunal, vide majority decision as reported in S. Tax Stay No. .....

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The second issue is relation to limitation of time bar. Member (Technical) in his order has held that limitation of time bar does not apply except in the case of contract pertaining to Chennai Petroleum Corporation Ltd. based on the decision of the Hon'ble High Court of Gujarat in the case of Neminath Fabrics Pvt. Ltd. reported in 2010 (256) ELT 369 (Guj.) and the Larger Bench decision of this Tribunal in the case of Usha Rectifier Corporation reported in 2001 (130) ELT 485, or the demand is .....

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nvoking the extended period is without jurisdiction. In support of his contention, he submitted the list of dates and events as under:- S.No. DATES LETTER REF/DATE REMARKS 1 21.3.2003 ONGC letter no. MRBC/E&C/MM/MNW/01/2001-21.03.2003 Addressed to EIL-project consultant, advising, non-applicability of service tax 2 August 2003 Audit conducted by Chennai commissionerate-I, Audit party in M/s. CPCL and reference to the Dy. Commissioner, Div.II, Chennai Order-in-Original No. 1/2004-05 dt. 18/01 .....

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es of sub-contractors 5 20.01.2004 CPCL letter No. 1027:4814:LSTK-II:237 - 20.01.2004 Addressed to L&T, opining non-levy of service tax for turnkey contract. 6 31.12.2004 11.01.2005 20.01.2005 PH statement as recorded on different Mr. P.A. Pawar forwarded to L&T by office of the Commissioner vide letter no. F.no.V.ST(HQ)/Adj/L&T-709/08/6210-18.11.2008 PH record 7 10.02.2005 L&T letter dated 10.02.2005 Addressed to dept., furnishing copy of contracts. 8 07.03.2005 L&T letter m .....

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of the facts as early as on 18.10.2003 if not by August 2003. Thus the notice dated 7.10.2008 initiating the impugned proceedings is clearly barred by limitation. Learned senior counsel further submitted that the contracts were furnished to the Revenue. He submitted that Member (Technical) has taken the view that the relevant contracts were furnished only vide letter dated 10.2.2005, overlooking the fact that the contract copies were furnished as early as November/December 2003 and subsequently .....

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that CPCL was audited by the Central Excise Audit staff and they in turn raised queries about the duty payment to be made by L&T and alter on, a show cause notice was issued and which was dropped by the Assistant Commissioner vide his order dated 18.1.2005. The learned senior counsel further submitted that the reference made to the third Member proceeds on misconception and assumption that the appellant has collected service tax elements from their respective clients but not discharged the .....

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sible works contracts comprising of both goods and services and he has further submitted that Member (Technical) has rendered a finding that the contracts are divisible on the basis of separate prices being identified. The above finding is erroneous for various reasons. It was further submitted that the appellant had their genuine and bona fide belief that the listed contracts were not exigible to levy of service tax and thus no mala fide intention or mens rea can be attributed from a perusal of .....

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89 (43) ELT 195 (SC) - para 8; (iv) CCE vs. Gujarat Narmada Fertilizers co. Ltd. reported in 2009 (240) ELT 661 (SC) - para 13; (v) CCE, Chandigarh vs. Punjab Laminates Pvt. Ltd. reported in 2006 (202) ELT 578 (SC) - para 14 to 18; (vi) CCE, Bangalore vs. Karnataka Agro Chemicals reported in 2008 (227) ELT 12 (SC) - para 27; (vii) Gopal Zarda Udyog vs. CCE, New delhi reported in 2005 (188) ELT 251 (SC)- para 12, 15 and 16; (viii) Pushpam Pharmaceuticals Company vs. CCE, Bombay reported in 1995 ( .....

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Vadodara reported in 2003 (152) ELT 262 (SC) - para 23; (xiv) Supreme Industrties vs. CCE, Mumbai - V reported in 2005 (191) ELT 316 (Tri-Mumbai) - para 3. Another contention of the learned counsel was that the very fact that there was divergent views of various forums, no mens rea can be alleged. He submitted a list of 53 judgments which were passed between 4.6.2003 to 26.8.2014, where a view has been taken that in a situation where divergent views are expressed by various forums, no mens rea .....

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d Products ltd. vs. CCE reported in 2004 (167 ELT 494 (SC)- para 10; (iv) Secretary, Town Hall Committee vs. CCE, Mysore reported in 2007 (8) STR 170 (Tri-Bang) - para 5.4; (v) Afcons Pauling Joint Venture vs. CCE, Jalandhar reported in 2004 (166) ELT 207 (tri-Del) - para 7; (vi) Duke & Sons Pvt. Ltd. vs. CCE, Mumbai II reported in 2004 (178) ELT 190 (Tri-Mumbai) - para 2; (vii) CCE, Mumbai-IV as Raptakos Brett & Co. Ltd. reported in 2006 (194) ELT 101 (Tri-Mumbai) - para 7; (viii) Rauna .....

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nvoking the extended period of limitation. The learned special counsel submitted that it is important to see first whether the appellant had any bona fide belief that indivisible works contract could not be split up and part of it could not be subjected to any tax. It was submitted that the appellant has claimed bona fide belief on account of the Tribunal's decisions in the case of Daelim Industrial Co. Ltd. vs. CCE, Vadodara reported in 2006 (3) STR 124 (T). It is to be noted that this deci .....

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lit up and part of it could be subjected to tax. By the said amendment, the judgment of the Hon'ble Supreme Court in the case of Associated Hotels of India Ltd., (supra) was legislatively effectively invalidated and this fact has been note dby the Hon'ble Supreme Court in para 39 of its judgment in BSNL vs. UOI reported in 2006 (2) STR 161 (SC). It was submitted that this important fact that the constitution has been amended was not brought to the notice of the Tribunal by the learned Co .....

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sales tax or service tax or any other tax. The learned special counsel further submitted that the Constitutional Bench of the Hon'ble Supreme Court in the case of Builders' Association of India vs. UOI reported in 1989 (2) SCC 645, in para 36 of its judgment has clearly held so. This judgment was earlier to the judgment of the Tribunal in Daelim case and before introduction of installation and commissioning service, in the said judgment, the apex court has stated that after the 46 th ame .....

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23 of its judgment, held that the 46 th amendment was made precisely with a view to empower the State to bifurcate the contract and to levy sales tax on the value of the material involved in the execution of the works contract. It was further held that even if the dominant intention of the contract is the rendering of a service after the 46 th amendment, the State would now be empowered to levy sales tax on the material used in such contract. It was further submitted by the learned special couns .....

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nstitution Bench decision in Builders' Association of India (supra), the Larger Bench of this Tribunal in the case of Asian Techs Ltd. vs. CCE, Pune II reported in 2005 (189) ELT 420 (Tri-LB), also held that after the 46 th amendment to the Constitution, indivisible contracts could be divided and excise duty could be levied on PSC girders involved in execution of works contracts for construction of bridges. 4.1 The learned special counsel submitted that ironically, the appellant has seen all .....

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ited judgments, it can be safely concluded that the claim of Bona fide belief of the appellant is just a ploy to avoid payment of service tax. Belief can be said to be bona fide only when it is formed after all reasonable considerations are taken into account. Similalry in the case of Winner Systems vs. CCE&C, Pune reported in 2005 (191) ELT 1051 (T), it has been held by the Tribunal that blind belief cannot be a substitute for bona fide belief. It was further submitted that the six contract .....

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/2003 02/04/2004 6 Mangalore Refinery Pvt. Ltd. MRPL/PMG/TENDER/2004/001/LOA 10/10/2004 A perusal of each of the contract would show price break up for supply of material and supply of services as detailed in para 5.2 of the order of Member (Technical). From the nature of the contracts, one can safely say that the appellant's contracts were divisible works contract. In the result, no fault can be found with the order made by Member (Technical). The learned special counsel further submitted t .....

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was payable on installation and commissioning service. Despite that it chose not to pay service tax on taxable service of installation and commissioning on the specious plea that turnkey contracts could not be vivisected and part of them could not be subjected to tax, although each of the contracts showed separately lump sum value of materials and lump sum value of services. It was further submitted that the contracts also made provision for service tax which formed part of the total value of t .....

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appellant has not furnished the requisite information in the return, it would certainly amount to suppression of facts and wilful misstatement attracting extended period of limitation. The learned special counsel further submitted that in the case of Kuttukaran Trading Ventures vs. CCE, CUS & ST reported in 2014 (34) STR 74 (T), the Tribunal held that there was suppression of relevant information by the appellant as the appellant did not disclose the activity of rebuilding, reconditioning, r .....

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ent from time to time, extended period of limitation will not apply in respect of any unit. Such an interpretation would render the relevant legal position regarding application of extended period of time totally redundant and hence cannot be accepted. The learned special counsel further submitted that the Hon'ble Gujarat High Court in the case of Neminath Fabrics Pvt. Ltd. reported in 2010 (256) ELT 369 (Guj.), has held that merely because the department had acquired knowledge of the irregu .....

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ndian Oxygen Ltd. vs. CCE, Bhubaneswar reported in 1997 (89) ELT 557 (T), the Tribunal has held that acquisition of knowledge by the Department about the assessee's activity does not forfeit or reduce limitation of five years. In the case of Pure Drinks (P) Ltd. vs. CCE, New Delhi reported in 1997 (90) ELT 348 (T), it has been held that the date of knowledge is not one of the relevant dates under Section 11(3) of the Central Excise Act, 1944. Hence longer period of limitation is invokable. 4 .....

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ce tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the Central Excise Officer may, within 'eighteen months' from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where an .....

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s" the words "five years" had been substituted. Explanation . - Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of "eighteen months" or five years, as the case may be." Invocation of extended period of limitation is a mixed question of facts and law. A single fact may change the conclusion in either way. It is, therefore, very important to carefully examine the facts and th .....

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ation and commissioning service. Most of the arguments extended are the ones which resulted in the incorrect judgment in the case of Daelim Industrial Co. Ltd. (supra) of this Tribunal, which was with reference to consulting engineering service. It is important to note that the appellant normally enters into a what is called as lump sum turnkey (LSTK) contracts, which implies that they take the contract from the basis designing, procurement of various capital goods and thereafter erection, commi .....

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nce is upto the satisfaction of their customer. The issue whether service tax would be chargeable on the first component under the category of consulting engineering service was not disputed by the appellant. In fact, it is seen that in various lump sum turnkey contracts, they were showing the split up value of the above mentioned three components. As per the contract entered with customers, the appellant was expected to charge service tax on the first component under the category of consulting .....

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a. It is seen that the revised schedule of prices, which was approved in April 2003 is as under:- It would be seen from the above table at Sr.No.1 that service tax has been specifically included as far as the first component of the lump sum turnkey contract is concerned, i.e. service tax relating to consulting engineering services. Since this contract has been entered into before the introduction of the installation and commissioning service, there is no question of mentioning the same for the t .....

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ther maritime zones of India as per Ministry of Finance Circular No. 36/4/2001-CX dated 8.10.2001. It would thus been seen from the schedule price, it is not disputed that the service tax is leviable but is not applicable in the present case due to the reason that the work is being executed on the high seas where service tax was not applicable at the relevant time. 6.2 The third contract is between ONGC Ltd. and the appellant and is relating to N-9 & N-10 Well Platforms Project. In respect o .....

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ly written at Note 3 that levy of service tax @8% would be applicable on commissioning and installation service. Further, as the effective date is to be notified by the Government in this regard, the appellant has not considered the levy of service tax. From the above notes, it is absolutely clear that the appellant was fully aware that 8% service tax is applicable on the consulting engineering services and also on commissioning and installation service from a date to be notified by the Governme .....

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llant was aware that design and engineering service would attract 8% service tax w.e.f. 14.5.2003. It is also seen that the appellant has also made provisions of 8% service tax on hook-up and pre-commissioning / commissioning service w.e.f. 1.7.2003. 6.4 The fifth contract is relating to Mangalore Refinery. In respect of the said contract, it is seen from the addendum No. 7 reproduced below that the appellant has charged service tax:- 6.5 From the above five contracts, it is clear that each of L .....

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39;, even though the consulting engineering service was a miniscule component of the contract. At the Tribunal stage, the learned counsel for the appellant in that case quoted the Hon'ble Supreme Court judgment in the case of Associated Hotels of India Ltd. (supra). The learned counsel for the appellant or the authorised representative did not bring to the notice of the Tribunal the crucial fact that after the said judgment, the Constitution of India has been amended and a clause (29A) was i .....

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subsequent to the amendment to the Constitution, but before the said decision of the Tribunal. These were also not brought to the notice of the Tribunal. Some of the important decisions in this category are Builders Association of India (supra) and Associated Cement Companies Ltd. (supra). After the judgment in the case of Daelim Industrial Co. Ltd. in 2003, the appellant started taking the stand that their lump sum turnkey projects are composite contracts and cannot be vivisected and, therefor .....

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e Daelim Industrial Co. decision. 7.1 In brief, the appellant refused to follow the decisions which take into account Constitutional amendment decided before or after Daelim case. There was no reason for them whatsoever to extend the reasoning of Daelim Industrial Co. decision and not to collect service tax in respect of erection, commissioning and installation service which is also part of the same lump sum turnkey contract. In fact, from the layman's angle in projects, like the covered by .....

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ut the non-taxability of the erection, commissioning and installation part of the LSTK. 7.2 It is seen from the show cause notice dated 7.10.2008 that the appellant was having registration under the category of 'Consulting Engineering Service'. In the said registration certificate, it had incorporated 'Installation and Commissioning Service' w.e.f. March, 2004. The show cause notice alleges that it failed to obtain registration for this taxable service for the period from 01/07/2 .....

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rns. The Commissioner has also observed that if it had really carried any bona fide doubt about the taxability of 'Installation and Commissioning Service', it could have shown it as exempted service in ST-3 returns filed by it from time to time and by not doing so, it has certainly suppressed the material fact from the Department. 7.3 I note that the appellant has got the registration for the consulting engineering service much before 2003 and for the said service in march 2004 (even tho .....

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on of the special counsel for the Revenue that in the self-assessment regime, it is the responsibility of the assessee to correctly assess the duty and fill up the returns meticulously giving all the information. Leaving blanks the columns relating to exempted service does not indicate bona fide belief on the part of the appellant. The learned senior counsel for the appellant has submitted that the self-assessment memorandum were filled by them and they have not stated anything wrong. In my view .....

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the extended period of limitation. 8. A lot of emphasis have been given by the senior counsel that the department had knowledge about their activities. I have gone through the various letters that have been exchanged between the appellant and different authorities. Here I observe that every authority in the Government has certain jurisdiction (based upon geographical or other factors) and the authorities cannot go beyond their jurisdiction. Any information provided to the relevant jurisdictional .....

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ere provided at some point of time with reference to some other purpose is of no consequence. For example, in a court, an appellant may state certain details and the court may decide the lis with reference to some of these details. In another lis, if some details are provided in first lis but are again relevant to the second lis, these are required to be stated again. An appellant cannot take stand that since details were provided in first lis, court is aware of details. Similarly, if tax author .....

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vice tax authorities at Chennai and not of Mumbai. Letter dated 18.10.2003 is again relating to consulting engineering service and speaks of stay granted and not of final decision. Sr. No. 4 is again with reference to consulting engineering service. The enquiries and discussions were relating to taxability with reference to consulting engineering service and not with reference to erection, commissioning and installation service. From December 2004 onwards that the department started investigatio .....

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also stated that they have submitted IOCL/Mathura contract and ONGC/EIL contract in September/October 2003. The question is whether these contracts were submitted with reference to queries relating to consulting engineering service or with reference to the newly introduced service in 2003. As far as the contract of CPCL is concerned, I find that Member (Technical) has already observed that the tax cannot be collected in respect of the CPCL contract. I also note that special counsel has categori .....

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, there can not be any mis-declaration on their part. This contention is obviously wrong. In the ST3 return, there was a column wherein the appellant was required to declare the amount charged to the service recipient, apart from the amount received. As per the agreement dated 1-4-1999, SIPL was appointed as non-exclusive independent Representative in the territory of India to solicit television advertising for the channels, namely, Channel V, Star World, Star Plus, Star News, Star Movies and su .....

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return in such form and in such manner and at such frequency as may be prescribed." Thus the appellant was operating under self-assessment procedure during the impugned period. The appellant has failed to declare in the said return the complete particulars with regard to the services rendered to the foreign advertisers. Therefore, the ratio of the decision of the hon'ble apex court in the case of Madras Petrochem Ltd. (supra) relied upon by Revenue would squarely apply. In the said deci .....

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which there is obligation cast on the assessee to make proper and correct declaration and entries in the production register RG 1. Further finding was that it was not by inadvertence. There could be no other inference if it was not by inadvertence, then deliberate, then it is not in the realm of inaction of the assessee but with the objective of a gain, which in other words would be conscious withholding of the information. Thus unhesitantly we conclude, on the facts of this case, proviso to Sec .....

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of the Act, it becomes clear that in case of duty which has not been levied or paid, or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion, wilful misstatement, suppression of facts, etc., period of service of notice on the person chargeable with such duty would be five years instead of one year provided in normal circumstances. Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression, e .....

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vs CCE, Indore - 2015 (319) ELT 104 (T), this Tribunal has held that failure to disclose any fact in ER-1 Returns necessary to enable assessing officer to ascertain correctness of self assessed tax amounts to suppression of fact with intent to evade duty. In para 6 of its order, the Tribunal has held as follows: "6. As regards the question of limitation and applicability of Section 11AC, the question to be decided is as to whether the short payment of duty was on account of wilful misstatem .....

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assessee was expected to disclose all the facts which were necessary to enable the assessing officer to verify as to whether the self-assessment tax is correct or not and failure to disclose any fact which was necessary to enable the assessing officer to ascertain the correctness of the self assessed tex would amount to suppression of the relevant facts. The suppression of fact or contravention of the Provisions of the Central Excise Act, 1944 or of the rules made there under with intent to eva .....

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In the case of Kuttukaran Trading Ventures vs. CCE, CUS & ST - 2014 (34) STR 74 (T), in para 15 of its order, the Tribunal has held as follows: "15. Coming to the limitation issue, we note that the show-cause notice was issued on 20.8.2008 demanding service tax for the period from 16.6.2005 to 30.9.2007 by invoking the extended period of limitation on the alleged ground of suppression of facts by the noticee. The appellant had allegedly suppressed material facts deliberately with inten .....

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e activities in question and hence did not include the relevant particulars in their returns. The learned counsel has argued that the entire dispute resulted from divergent interpretations of the exclusion clause contained in the definitions of "maintenance or repair" and "management, maintenance or repair" under Section 65 (64) of the Finance Act, 1994. In such circumstances, according to the learned counsel, the allegation of suppression of facts with intent to evade paymen .....

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or any evidence to show that the whole motor vehicles were sent as such to the appellant's premises from the authorised service stations/workshops. Only the engines dismounted were sent to the appellant for reconditioning and other works. Therefore, there was no reason for the appellant to believe that they were required to undertake maintenance/repairs of 'motor vehicles' rather than individual goods/equipments like IC engines. The plea of bona fide belief is, therefore, unacceptabl .....

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distinguish between a motor vehicle and its components. This legal provision which came into force with effect from 1.5.2006 was, indisputably, known to the appellant and therefore they cannot be heard to say that, on account of the exclusion clause contained in the definition, they bona fide believed that they were not liable to pay service tax on maintenance or repair of IC engines or other parts of motor vehicle. It is not in dispute that the activity of rebuilding, reconditioning, restorati .....

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usly, this disclosure of information was not voluntarily made as it was made in the face of audit objections. In the result, the invocation of extended period of limitation requires to be upheld". The above decision of the Tribunal has been upheld by the Hon'ble High Court of Kerala reported in 2014 (35) STR 481 (Ker.). 9.3 Above apart, I also find that in the case of CCE, Bhopal vs. Quantum Instruments & Electronics - 2014 (302) ELT 113 (T) by its majority order vide paras 21.1. to .....

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not of another person and, therefore, when a manufacturer manufacturing the goods on which he affixes the brand name or logo of another person and in respect of such goods, he avails SSI exemption, in the ER-1 Return filed by him or by direct communication, he is expected to disclose to the Jurisdictional Central Excise Authorities the use of brand name/logo of another person on the goods, as this is a most important information input for the Assessing Officers who are required to scrutinize th .....

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e the duty and burden would shift to the assessee to prove his bona fide. In the system of self assessment under Rule 6 of the Central Excise Rules, 1944, in which the Assessee himself assesses the duty payable by him on the goods cleared during a month and the role of assessing officers is to scrutinize the return filed by the Assessee containing detailed information about the duty self assessed, it is the responsibility of the Assessee to furnish full and complete information and if he is avai .....

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n the case of Senor Metals P. Ltd. vs. CCE & ST, Rajkot reported in 2014 (308) ELT 491(T), vide para 7, the Tribunal held as follows: "7. So far as time barred nature of the demand is concerned, Ld. Advocate appearing on behalf of the appellant argued that the required intimations / clarifications were filed by the suppliers of raw material with the jurisdictional central excise authorities. The inputs received and the specified goods were duly cleared under prescribed challans, therefo .....

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the appellants and the raw material suppliers also give no indication of the weight or description of the intermediate billets / rods which come into existence. It is pertinent to note that certain manufacturing products mentioned in Sr. No.xxiv of annexure to notification no.8/2003-CE, dt. 01.03.2003 and Sr. No.(xxxii) to (xxxiv) of annexure to notification no.8/2006-CE, dt. 01.03.2006) give specifications of certain manufacturing goods which are not to be considered as specified goods for ava .....

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nd that brass billets weighing upto 5 Kgs. and certain other goods of copper are not specified goods. In view of the above, the extended period under Section 11A of the Central Excise Act, 1944 is invokable in the present proceedings." 9.5 In the written submissions as also in the oral arguments, it has been emphasised that the Department had the knowledge about the appellant's activities as early as in 2003 when vide its letter dtd. 10/10/2003 in response to audit query, it had informe .....

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se of CCE, Calicut vs. Steel Industries Kerala, Ltd. - 2005 (188) ELT 33 (T), in para 3 of its order, the Tribunal has held as follows: "3. We find that in the case of Maruti Udyog Ltd. v. CCE, New Delhi 2001 (134) ELT 269, the Tribunal has upheld the invocation of the extended period of limitation when assessees did not declare waste and scrap of iron and steel and aluminium and availment of credit thereon either in their classification list or modvat declaration or in the statutory record .....

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ded a catena of judgments relating to invocation of extended period. First of all, it is to be noted that these judgments are mainly with reference to excise and customs administration and most of these cases pertain to the period prior to self-assessment procedure. In the case of excise administration, the factory is located in a particular jurisdiction and generally the activity of an assessee is known to the jurisdictional officer. This is particularly true for the era when assessment was don .....

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case of service tax is still different as the office may be located in a particular place and services may be provided at various sites all throughout the countries. Thus in case of service tax, assessee has to ensure correct payment of tax. Whole system is based upon the faith reposed in the assessee. As mentioned earlier, the appellants were including the service tax component specifically in respect of consulting engineering service for designing etc. in respect of various contracts. Thus, t .....

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erefore, the appellant had a bona fide belief that it was not liable to service tax. This plea of the appellant does not hold much water particularly after the 46 th amendment of the Constitution of India in 1982 by inserting Clause (29A) to Article 366 of the Constitution. After this constitutional amendment in various judgments, the Hon'ble Apex Court has held that indivisible Works Contracts can be split up and part of it can be subjected to tax. The following judgments of the Hon'ble .....

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ating to insertion of clause (29A) to Article 366 of the Constitution of India. The various views expressed after 2007, to my mind, are irrelevant to the issue in hand as the period involved in the present show cause notice is upto 2007 and appellant could not have known such judgments in 2003 onwards and in view of this position, in my considered view, the other judgments quoted by the senior counsel are not relevant to decided the issue here. I have also gone through various judgments. In the .....

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o the excisability relating to activity of crushing of boulders into bajari and on the said issue, there were different decisions of the different High Courts and keeping in view the nature of dispute, the Hon'ble Supreme Court had taken the view that the extended period of limitation cannot be invoked. In the case of Padmini Products (supra), the dispute was relating to agarbattis and dhoop sticks and there were trade notices relating to such items and keeping in view the fact and circumsta .....

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he Hon'ble Suprme Court has not set aside the demand of extended period in the said case. I also note that the number of judgments quoted is extremely large, I do not consider it necessary to discuss these judgments even though I have gone through these judgments and as mentioned earlier, the invocation of extended period of limitation is a mixed question of facts and law. In the present case, in 2003, when the new service 'installation and commissioning' was introduced, the appellan .....

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