2025 (2) TMI 377

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....see") is a proprietorship firm and is engaged in providing following services to M/s Indian Oil Corporation Ltd and M/s Hindustan Petroleum Corporation Ltd (hereinafter referred as "oil companies"):- • commercial civil construction work, • installation/commissioning of tanks/dispensing units, • repair & maintenance work of tanks/pipes etc, • transportation of material with reference to the other works. 2. On scrutiny of the records of the assessee, the department issued two SCNs dated 18.04.2012 and 08.04.2013, covering the period October 2006 to March 2012, proposing to demand of service tax of total amount of Rs.1,46,36,336/- (Rs.1,05,07,096/- & Rs.41,29,240/- in each SCN respectively....

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....2007 and thereafter, it was not open for the adjudicating authority to classify individual indivisible contracts under different heads than 'Works Contract Service'. She further submits that before 01.06.2007 also, the works undertaken were not chargeable to service tax. She relies on the following decisions: • Commissioner vs. Larsen & Toubro Ltd and others - 2015 (8) TMI 749 Supreme Court • Janta Electric Store vs. CCE & ST, Rohtak - 2025 (1) TMI 678 CESTAT Chandigarh • Bestech India Pvt Ltd vs. CST, Delhi - 2025 (1) TMI 542 CESTAT Chandigarh • Deepak Builders vs. CCE & ST, Ludhiana - 2024 (12) TMI 1143 CESTAT Chandigarh • T&T Projects Limited vs. CCE & ST, Dibrugarh - 2024 ....

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....vice'. 4.3 She further submits that substantial portion of the demand is time barred as no evidence has been produced by the department either in the SCNs or in the impugned order for alleging suppression, fraud etc. For this, she relies on the following decisions: • Anil Kumar Garg vs. CCE & ST, Chandigarh-II - 2024 (12) TMI 354 CESTAT Chandigarh • Janta Electric Store vs. CCE & ST, Rohtak - 2025 (1) TMI 678 CESTAT Chandigarh • Austees Hydro Power And Construction Co Pvt Ltd vs. CCE & GST, Shimla - 2025 (1) TMI 346 CESTAT Chandigarh 5. Shri Aneesh Dewan, the learned Authorized Representative for the Revenue reiterates the findings of the impugned order as for as the assessee's appeal is concerne....