TMI Blog2019 (8) TMI 1762X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, the respondent-assessee have done the work in the nature of work for Railways, Dam or roads, which is not disputed. The view that in a work of complex nature, the predominant work being in the nature of works contract and survey/ map making being a part of it, can not be segregated and subject to tax under the different headings. Extended period of limitation - HELD THAT:- There is no case of suppression of facts or any collusion or mis-conduct on the part of the respondent-assessee as they had maintained proper records in the ordinary course of business and have filed their ST 3 3 returns regularly. In view of this, the demand for the extended period is barred by limitation. This appeal filed by the Revenue is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice of any suppression of facts or any contumacious conduct on their part. The paper book and the copy of returns filed by the learned counsel has demonstrated these facts. Further, he states that the demand for the period prior to 1 April 2010 have been dropped by the learned Commissioner in the impugned order, as the respondent-assessee did not exist prior to that date, and further work done earlier was by a partnership concern under similar name and style, wherein some of the Directors were partners, cannot be clubbed with this appellant. 4. The Revenue is not in appeal against this finding, and the said issue stands settled. 5. So far the issue of limitation is concerned, the learned counsel has demonstrated that they have fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntractor. It was further observed by the learned Commissioner that after successfully bidding for the work in response to tender floated by Government Departments, they procured the work order and as such, the work was done by them only after they were authorized to do the same. It was also observed that the work done by respondent-assesee was under the supervision and direct control of the Government Departments and such work is also assessed by the government Department from time to time. The learned Commissioner had held that the respondent-assesee is exempt from payment of service tax under the category survey and mapmaking service . 8. Assailing the impugned order, the learned Authorised Representative in support of the Revenue s a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departments/ agencies, and survey and mapmaking is incidental work in the same. Further, we find that under the definition of works contract as defined in Section 65(105)(zzzza), it specifically excludes works contract in relation to roads, railways, dams etc. Admittedly, the respondent-assessee have done the work in the nature of work for Railways, Dam or roads, which is not disputed. The view that in a work of complex nature, the predominant work being in the nature of works contract and survey/ map making being a part of it, can not be segregated and subject to tax under the different headings. 10. Further, we find that there is no case of suppression of facts or any collusion or mis-conduct on the part of the respondent-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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