2017 (3) TMI 179

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.... filed appeal and the Tribunal vide final order No. 254/2012-CUS dated 07/12/2011 remanded the matter to the Original Authority for a fresh decision. The Tribunal observed that the appellant's activity of constructing civil structure for commercial use would be covered under tax entry "commercial or industrial construction service" which become taxable w.e.f. 10/09/2004. It was also recorded that w.e.f. 01/06/2007 when the "works contract service" was introduced the appellant's contract are covered under the tax entry "works contract service" in terms of explanation to Section 65 (105) (zzzza). The Tribunal in the remand direction specifically directed the Original Authority to examine the question of applicability of limitation for....

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....on 31/01/2006 stating that their services are not taxable under "commercial or industrial construction service". With effect from 16/06/2005 when service of erection or installation of structures whether pre-fabricated or otherwise was brought under the purview of erection, installation and commissioning service they started paying service tax under the said heading. From 01/06/2007 they have paid service tax under "works contract service" with compounded rate. 3. The above factual recording by the Tribunal was reiterated by the learned Counsel to state that there is no element of fraud, suppression, willful mis-statement on the part of the appellant in the present case. Further, without prejudice to the same, the learned Counsel submitt....