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2024 (6) TMI 14
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....ence gathered by the officers of Anti-evasion, Tiruchirapalli Commissionerate, the premises of the appellant was visited by officers of the department and accounts were noted. On scrutiny of documents furnished by the appellant, it was noted that the appellant had rendered services in relation to supply and installation of electrical devices and wiring work for mobile phone towers of telecom companies. It appeared that these services fall under the category of Erection, Commissioning and Installation services for the period upto 1.6.2007. Since the scope of the work involved supply of materials as well as rendition of services the same would fall under the category of "Works Contracts Service" with effect from 01.06.2007 onwards. The appell....
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....e construction services which are composite in nature is subject to levy of service tax under WCS had travelled upto the Apex Court and was settled by the decision in the case of L&T Ltd. (supra). The issue being doubtful during the relevant period, the appellant had not paid service tax. The demand is raised invoking the extended period without any basis. 2.3 Ld. Counsel adverted to para-14 of the SCN and submitted that there is no allegation in the SCN that the appellant willfully suppressed facts. It is merely stated that the appellant failed to pay service tax with intention to evade payment of service tax. When there is no allegation in the SCN that the appellant had indulged in any positive act or willful suppression with intent to....
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.... not. 6. The first issue is with regard to the demand of service tax raised for the period upto 1.6.2007 under the category of 'Erection, Commissioning and Installation Services' (ECIS). The definition of ECIS reads as under : "Erection, Commissioning or Installation" means any service provided by a commissioning and installation agency, in relation to, (i) erection, commissioning or installation of plant, machinery, equipment or structures whether pre-fabricated or otherwise; or (ii) installation of (a) electrical and electronic devices, including wirings or fittings thereof or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or a....
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....lant has not paid service tax so as to evade payment of service tax, there is no allegation of suppression of facts. It is stated in the impugned order that the appellant has not filed returns and not paid any service tax. However, the appellant has obtained service tax registration during the relevant period. The issue as to the payment of service tax under WCS Was under litigation and the matter had travelled upto the Hon'ble Apex Court. The issue was purely interpretational in nature. Further, more in the present case, the SCN does not allege any positive act of suppression of facts against the appellant. The entire figures have been taken from the accounts maintained by the appellant to raise the demand. This itself would establish that....
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....such notice, he has no opportunity to meet the case against him. This is all the more so when a larger period of limitation can be invoked on a variety of grounds. Which ground is alleged against the assessee must be made known to him, and there is no scope for assuming that the ground is implicit in the issuance of the show cause notice. [See Collector of Central Excise v. H.M.M. Limited, 1995 (76) E.L.T. 497 and Raj Bahadur Narayan Singh Sugar Mills Limited v. Union of India, 1996 (88) E.L.T. 24]. 4. The appeal is allowed and the order of the Tribunal under appeal is set aside. The bank guarantee given by the appellant pursuant to the order dated 4th April, 1986, as varied by the order dated 1st September, 1986, shall stand disch....