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TMI Blog2024 (2) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ication Service' whereas the appellant had classified the service under the 'Works Contract Service' and paid service tax accordingly. Extended period has been invoked on the ground that the appellant had not filed the Service Tax returns at the material time. 2.1 Learned counsel pointed out that the appellant were engaged in providing services of radiography of plant and machinery to various industries like Refineries, Chemical plants etc. 2.2 The appellant placed on record invoices raised and letter of acceptance issued by clients like IOC Refinery, ABG Shipyard, Gama NDT Services, Indian Oil Ltd. and J N Vira Engineering P. Ltd. etc. 2.3 Learned counsel pointed out that they do not provide for invoices or test or certification report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of technical testing and analysis service does not require any certification as claimed by the appellant. He argued that the service provided by the appellant does not fall under the definition of works contract service in terms of Section 65B(54). 4. We have considered rival submissions. We find that the definition of 'Works Contract' is reproduced below : "Works contract" means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carryi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not examine the description of scope of work in each work order. The description is different in each work order as can be seen from the analysis above. In view of above the matter needs to be reexamined by the lower authorities and each contract needs to be examined separately for the purpose of classification.
6. Moreover the appellants have claimed in their appeal memorandum that they have availed the benefit of VCES Scheme for the period prior to March 2012, the impact of the same also needs to examine by the lower authorities.
7. In view of above, the impugned order is set aside and matter remanded to the original adjudicating authority for fresh adjudication.
( Pronounced in the open court on 14. 02. 2024 ) X X X X Extracts X X X X X X X X Extracts X X X X
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