2024 (6) TMI 958

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..... Mr. K. Chowdhury , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant is engaged in the work of erection of towers including route alignment, profiling, tower spotting, tower earthing, etc. The Appellants were using their own sand, stone and other miscellaneous consumables in the execution of civil works. They treated the same as "Works Contract" and they h .....

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..... lso involved. However, he submits that there was no requirement to pay any amount under VAT since the main contractor was paying the VAT under the category of "Works Contract" in relation to VAT. The very fact that the contract is treated as works contract under "Erection Commissioning Services", VAT would itself prove that the present activity taken up by the Appellant also fall under Works Contr .....

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..... oods as well as services were involved, they were treating the activity under „Works Contract‟ basis. Apart from this they have been filing the ST-3 Returns regularly classifying the service under "Works Contract Service". This shows that the Appellants have properly intimated the Department about their activities and there was no suppression on their part. Accordingly, he submits that .....

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..... gory and were filing their Returns. 8. Admittedly, such service cannot be provided without the usage of goods. The items like cement, sand, stone and other consumables are very much part of the goods which in the normal course would be liable for VAT payment. Since the main contractor was paying the VAT on the whole, they were not separately paying the VAT. Therefore, we find enough merits in the .....

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..... are required to pay Service Tax under the category of "Works Contract Service". They have paid the Service Tax under this category and also filed their Returns. In such a case, there is complete absence of suppression on the part of the Appellant. Hence, we also hold that confirmed demand for the extended period is liable to be set aside on account of limitation also. We do so. 12. The Appeal is .....

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