2019 (1) TMI 1233

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....lso been filing their periodical returns. On examination of their balance sheet for the period 2000- 2001 to 2004-2005 the department found that they were rendering taxable services on which they have not discharged their service tax liability and they have also not taken the registration under service tax. The officers of Central Excise visited the unit on 29.03.2006, obtained the ledger accounts and after examining, they came to the conclusion that appellant had rendered the following types of services. (1) Consultancy and other services (2) Lab testing charges (test, inspection and certification) (3) Erection, commissioning and installation (4) Maintenance and repair services/ business auxiliary services. 3. A show cause notice was ....

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....ofit and Loss account as has been held by the Hon'ble High Court of Madras in the case of Firm Foundations and Housing Pvt Ltd [2018-TIOL-703 (HC-Mad-ST)]. (3) It is not in dispute that the nature of services rendered by them are in the nature of work contract service and now it has been settled by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd as reported at 2015-TIOL-187 (SC-ST)] that composite works contract cannot be taxed prior to 01.06.2007. The entire demand in the show cause notice pertains to the period prior to this date. 6. He describes the nature of the work undertaken by the appellant during the disputed period as follows: Sl. No. NAME OF CONTRACT NAME OF THE WORK SCOPE OF WORK AWARDED 1. PROJ/HYDROGEN/....

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....brication & calibration of Horton Spheres and supply of application of Hot Insulation Fire proofing of supporting legs. (4) The extended period of limitation cannot be invoked and interest and penalty cannot be imposed upon them because they are Public Sector Undertaking with no intention to evade payment of service tax and also because they have been regularly filing their excise returns as well as annual financial reports to the Range Officer and Commissionerate. Therefore, the department was fully aware of their activities. 7. Learned departmental representative reiterates the findings in the impugned order and asserts that the appeal is liable to be rejected. 8. We have considered the arguments on both sides and perused the records. ....