TMI Blog2019 (4) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... on, painting of works with the paint purchased by them and paid works contracts tax to the State Government. Hence the entire execution of the contract by them to various customers may have got covered under works contract which was not taxable during the period in question - This is a fit case for invocation of section 80 and setting aside of penalty - the tax liability and interest thereof is up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, commissioning or installation services like fabrication and erection of structural works, pipeline etc., for various customers but did not discharge the service tax liability thereof. Coming to such a conclusion and show cause notice was issued. Appellant contended that the services rendered to two of their customers were including miscellaneous works like loading and unloading, shifting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that tax liability would not arise on them as the services rendered by them would fall under the category of works contract services and there is no fraud or suppression existing in the entire proceedings. Learned Counsel relies upon the decision of the Hon ble High Court of Punjab Haryana in the case of Commissioner of Central Excise Vs ESS ESS Engineers [2011 (23) STR 3 (P H)] to seek le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem to various customers may have got covered under works contract which was not taxable during the period in question. We do find that the said submission had been taken before the lower authorities and if the appellant would have contested the issue in merits, he would have succeeded before the authorities in view of the judgment of the Apex Court in the case of Larson Toubro Ltd., [2015 (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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