TaxTMI 
TaxTMI 
2017 (11) TMI 298
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.... installation of transformers, erection and fixing of street lights, shifting and fixing of HT/LT conductors etc. for which the appellants were receiving amount as already fixed by the above clients, though the appellant was paying service tax on certain activities under works contract service but during the period 2007-08 to 2010-11, they have not discharged the service tax on erection, installation and commission of street lights under the works contract. Therefore the show cause notice dt. 9.10.2012 was issued wherein the demand of Rs. 50,63,718/- was proposed on various services under the works contract. The adjudicating authority confirmed the demand of service tax as proposed in the show cause notice and also demanded interest under S....
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....or the period 2005-06 to 2006-07 earlier show cause notice dt. 16.4.2010 was issued. Therefore the activity of the appellant was very well known to the department hence there was no suppression of fact accordingly the demand is clearly time barred. 3. Ms. P. Vinitha Sekhar, Ld.Jt. Commr. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. She submits that the services mainly involved is installation of street lights which is nothing to do with the road construction therefore such services cannot be related to road. Accordingly does not fall under the exclusion category under the works contract service, therefore it is clearly taxable under works contract service. As regard limitation she submits that ev....
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....herwise was not known to the department for the reason that the appellant had not declared the transaction of the works contract service for the period May 2007 to March 2011 to the department in their ST.3 return. Moreover once the department has initiated the proceedings and show cause notice dt. 16.4.2010 was issued the appellant should have declared their transaction of taxable service to the department as they were made understand that the installation service of street light is taxable. Therefore firstly appellant had not declared the transaction in their ST-3 return subsequently despite knowing the taxability of the said service, they have not come forward and informed to the department regarding the provision of service. In these ci....
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....] (zzd]. 5. Laying of electric cables up to distribution point of residential or commercial localities/complexes Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994 6. Laying of electric cables beyond the distribution point of residential or commercial localities/complexes. Taxable service, namely commercial or industrial construction' or 'construction of complex' service [section 65(105) (zzq)/(zzzh)], as the case may be. 7. Installation of street lights, traffic lights flood lights, or other electrical and electronic appliances/devices or providing electric connections to them Taxable service, namely Erection, commissioning or installation services [section 65 (105] (zzd]....