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Aarti Infra Projects Pvt. Ltd. Versus Commissioner of Central Excise, Aurangabad

2015 (9) TMI 259 - CESTAT MUMBAI

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 c .....

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t the demand for the period June and September 2006 is hit by limitation.

As regards the demand within the limitation period i.e. November 2006 and September 2007, we upheld the same along with interest and also penalties imposable under t .....

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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 bo .....

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uring the period June 2006, September 2006, November, 2006 and September 2007. 4. Learned Advocate would draw our attention to the fact that the contract entered by the appellant with MSEB specifically talks about the same being works contract. Being .....

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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 th .....

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had not taken registration certificate due to the bonafide belief. 5. Learned DR on the other hand would draw our attention to the findings recorded by the adjudicating authority on the limitation. It is his submission that the appellant never appro .....

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d against the appellant as has been held by the Larger Bench of this Tribunal in the case of L & T (supra). 6.1 As regards the demand being hit by limitation i.e. for the period June 2006 and September 2006, we find merits in the submission made .....

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d commissioning service. 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 wh .....

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