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Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The appellant sub-contractor was not eligible for exemption under S.No.12(d) of Notification 25/2012 for services provided to the principal contractor engaged in dam construction by the Government. Their activities of site formation, excavation, etc. did not strictly fall within "by way of construction" of dam under strict interpretation. Even if provided indirectly through the contractor, their services were not covered by the exemption notification. Their activities could not be considered works contract service eligible for exemption under S.No.29(h) due to lack of transfer of property. The extended period of limitation was rightly invoked as the appellant did not have a bona fide belief of non-taxability. The appeal against confirmed service tax demand was dismissed by CESTAT.
The appellant sub-contractor was not eligible for exemption under S.No.12(d) of Notification 25/2012 for services provided to the principal contractor engaged in dam construction by the Government. Their activities of site formation, excavation, etc. did not strictly fall within "by way of construction" of dam under strict interpretation. Even if provided indirectly through the contractor, their services were not covered by the exemption notification. Their activities could not be considered works contract service eligible for exemption under S.No.29(h) due to lack of transfer of property. The extended period of limitation was rightly invoked as the appellant did not have a bona fide belief of non-taxability. The appeal against confirmed service tax demand was dismissed by CESTAT.
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