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2016 (9) TMI 376 - CESTAT NEW DELHI

2016 (9) TMI 376 - CESTAT NEW DELHI - TMI - Invokation of extended period of limitation - Demand alongwith interest and penalties - denial of benefit of Notification No. 1/2006 which allowed abatement of 67% - Completion and finishing services of civil structure - period involved is March, 2006 to September, 2007 - availed cenvat credit and have also received free supplied items from their clients - Held that:- in terms of Sl.No.7 of notification, abatement benefit is not available to the ‘compl .....

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prior to 1.6.2007. As such, it requires to be examined as to whether the appellants activities of providing ‘completion and finishing services’ would fall under the category of works contract or not. If the services were being provided under a work contract, then no liability to service tax would arise for the period prior to 1.6.2007. - If there was no service tax liability, even though, the appellant had discharged Service tax on 33% of the value of services, the demand for differential d .....

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such, there was no malafide or suppression on their part so as to invoke the extended period of limitation. - Matter remanded back - Service Tax Appeal No. 368 of 2010 - FINAL ORDER NO. 53117/2016 - Dated:- 12-8-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Sudhir Malhotra, Advocate for the Appellants Shri K Poddar, AR for the Respondent ORDER After hearing both sides duly represented by Shri Sudhir Malhotra, learned advocate appearing for the appella .....

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proceedings against them with an issuance of show cause notice dated 19.2.2008 proposing to deny the notification on the ground that the appellants had availed cenvat credit and have also received free supplied items from their clients. 2. During adjudication, the adjudicating authority also observed that the notification in question is not applicable to the completion and finishing services in terms of Sl.No.7 of the notification. Accordingly, demand to the extent of ₹ 12,18,362/- was con .....

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