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2016 (2) TMI 646 - CESTAT NEW DELHI

2016 (2) TMI 646 - CESTAT NEW DELHI - 2016 (41) S.T.R. 642 (Tri. - Del.) - Demand of service tax was confirmed on the ground that the appellant had provided “Commercial or Industrial Construction Service” (CICS), “Maintenance and Repair Service”, and “Site formation and clearance, excavation and earthmoving and demolish Service” to Giral Lignite Thermal Power Project during the period 08.06.2005 to 17.10.2008 but did not pay service tax on the gross amount received from the service recipient. .....

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to decide the issue and the issue was thus decided by the Larger Five-Member Bench of CESTAT in the case of L&T - In these circumstances, it is not possible to sustain the allegation of wilful misstatement / suppression of facts on the part of the appellant. - Demand set aside - Decided in favor of assesee. - Application No. ST/STAY/50042/2014-CU[DB] In Appeal No.ST/50037/2014-CU[DB] - Final Order No.52553/2015 - Dated:- 28-7-2015 - MR. G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICA .....

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8 of the Finance Act, 1994. The impugned demand was confirmed on the ground that the appellant had provided Commercial or Industrial Construction Service (CICS), Maintenance and Repair Service , and Site formation and clearance, excavation and earthmoving and demolish Service to Giral Lignite Thermal Power Project during the period 08.06.2005 to 17.10.2008 but did not pay service tax on the gross amount received from the service recipient. 2. The appellant has contended that (i) it has not been .....

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)] only w.e.f. 01.06.2007 while the entire service rendition was completed prior to that date, (iii) works contracts were taxable by the state governments and were not liable to service tax prior to 01.06.2007 and therefore it had not taken registration as it was under a bona fide belief that composite (works) contracts were not taxable prior to 01.06.2007, (iv) there was no suppression or wilful misstatement and the entire demand was time-barred 3. The ld. Departmental Representative reiterated .....

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d demand has been confirmed under three different services without identifying as to how much demand pertains to each of them. However even if the non-identification of the components of the impugned demand under each of the services under which the impugned demand is confirmed is not taken to be fatal, the fact remains that the appellant right from the very beginning including at the time of adjudication by the primary adjudicating authority has been strongly pleading that the service was rende .....

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