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2015 (9) TMI 259 - CESTAT MUMBAI

2015 (9) TMI 259 - CESTAT MUMBAI - TMI - Erection and Commissioning Service - Invocation of extended period of limitation - Held that:- Appellant could have entertained a bonafide belief that as the activity undertaken by the appellant may not be covered under the category of erection and commissioning services and would be covered under the works contract which not in statue during the material period i.e 2006, they have not discharged the service tax under the category of erection and commissi .....

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Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri Durgesh Nadkarni, Advocate For the Respondent : Shri A.B. Kulgod, Asst. Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal AGS (169)31/09 dated 04.08.2009. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding service tax liability under the category of Erection and Commissioning Service for the amount realized by the appellant for Mah .....

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ement of Larger Bench of this Tribunal in the case Larsen & Toubro Ltd. - 2015 (38) STR 266 (T-LB) the issue on merits is covered against them as the Larger Bench held that even if it is a works contract, service tax liability could be fastened upon the assessee. He would submit that the question of limitation needs to be addressed in this case as the show-cause notice has been issued on 29.01.2008 and the demand of the tax liability for the months of June and September are within limitation .....

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