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of <h1>Appeal allowed with modified order, confirming demand for BSNL/Port services. Appellant not liable for service tax pre-30.06.2012.</h1> <h3>M/s Buildrite Constructions Versus Commissioner of CGST & Excise, Dibrugarh</h3> M/s Buildrite Constructions Versus Commissioner of CGST & Excise, Dibrugarh - TMI Issues Involved:1. Classification of services provided by the appellant.2. Validity of the show-cause notice.3. Applicability of service tax on specific constructions.4. Invocation of the extended period of limitation.5. Imposition of penalties.Summary:1. Classification of Services Provided by the Appellant:The appellant provided services along with materials, which merits classification under 'Works Contract Service.' The demand was confirmed under 'Commercial or Industrial Construction Services,' which is beyond the show-cause notice. Following the decision of the Hon'ble Apex Court in Larsen & Toubro Limited, the Tribunal held that the appellant is not liable to pay service tax under 'Commercial or Industrial Construction Services' till 30.06.2012.2. Validity of the Show-Cause Notice:The appellant argued that the show-cause notice was vague and void ab initio. The demand was calculated for services provided to multiple entities, but the notice specifically mentioned CIDCO Ltd. and BSNL. The Tribunal found the show-cause notice to be inconsistent with the actual demand, supporting the appellant's contention.3. Applicability of Service Tax on Specific Constructions:- Assam State Co-operative Housing Federation Limited: The construction was for official use by the Government for civic amenities, not subject to service tax.- BSNL: The building was for training purposes, not for commercial or industrial use.- RITES Limited: The construction of Radar-Cum-Antenna building at the airport is excluded from service tax under Section 65(105)(zzzza) of the Finance Act, 2004.- Nagaland through CIDCO: The Guest House was for public welfare, not for commercial use. The Tribunal rejected the adjudicating authority's dismissal of the Executive Engineer's certificate.- Assam Tourism Development Corporation Limited: The construction was for tourist amenities, not for profit, thus not taxable.4. Invocation of the Extended Period of Limitation:The appellant registered with the Department on 15.03.2007 and filed returns regularly. The show-cause notice issued on 21.07.2014 was deemed highly barred by limitation, as the appellant had already paid service tax for NEDFI in 2012.5. Imposition of Penalties:Given that the appellant had admitted and paid the service tax for BSNL/Port services post 30.06.2012, the Tribunal confirmed this part of the demand. However, the rest of the demand was set aside, and no penalty was imposed on the appellant.Conclusion:The appeal was allowed by modifying the impugned order, confirming the demand for BSNL/Port services post 30.06.2012, and setting aside the rest of the demand and penalties.
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