2025 (6) TMI 594

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....ellant is a contractor engaged in business of supply of tower, erection of tower including civil works and electrical works and painting works of telecommunication tower. 3. The appellant was registered under the category of 'Erection, Commission or Installation Service' and paying Service Tax on the value of 33% of the total amount in terms of Notification No. 1/2006-ST, dated 01.03.2006. The investigation was conducted against the appellant for the period 01.04.2006 to 31.03.2010 and it was found that appellant has short paid the service tax of Rs. 54,70,550/-. Therefore, a Show Cause Notice dated 18.07.2011 was issued by invoking extended period of limitation to deny the benefit of Notification No. 1/2006-ST dated 01.03.2006. 4. Th....

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....ause Notice issued on 18.07.2011 for the period 01.03.2006 to 31.03.2010 is barred by limitation. The same view was taken by this Tribunal in the case of Arya Logistics (Supra) wherein this Tribunal observed as under : "4.1. We find that the issue involved in this case is regarding the demand of service tax for the period April 2008 to March, 2011 on the ground that the appellant has availed ineligible benefit of Notification No. 1/2006-ST dated 1.3.2006 by discharging the service tax liability by availing Cenvat Credit and paid service tax after availing abatement of 70% of the gross amount. We find from the records and copy of ST-3 produced before us that appellant had been filing the ST-3 returns regularly to the Jurisdictional Range O....