2025 (6) TMI 1969

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....t ORDER PER : P. A. AUGUSTIAN The issue in the present appeals is whether the activity carried out by the appellant amounts to 'Completion and Finishing Service' as defined under Section 65(105)(zzq) of the Finance Act, 1994 and whether the appellant is eligible to avail the benefit of Notification No.12/2003-ST dated 20.06.2003. Alleging that the appellant had rendered service without payment of proper service tax, investigation was commenced on 27.02.2007; thereafter first show-cause notice was issued on 7.9.2010 alleging that the appellant had short-paid service tax for the period from 16.06.2005 to 31.03.2010 (ST/2906/2011). Thereafter, second show-cause notice was issued on 14.10.2011 for the period from April 2010 to March 20....

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....nt was carrying out the activities and registered under Interior Decorations and Commercial or Industrial Service. Learned counsel further submits that the issue is no more res integra and stands settled by the following decisions: * Total Environment Building Systems P. Ltd. vs. DCCT: 2022 (63) GSTL 257 (SC) * CCE vs. Height Consultants: 2019 (22) GSTL 431 (Tri.-Del.) * Safety Retreading Co. Pvt. Ltd. vs. CCE: 2017-TIOL- 28-SC-ST * Larsen & Toubro Ltd. vs. CCE, Kolkata: 2023 (72) GSTL 361 (Cal.) 2.1 Learned counsel further submitted that as per the impugned order, adjudicating authority refused to exclude the value of goods while computing the service tax liability on the ground that appellant has not....

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....nd imposed penalty. 4. Heard both sides. It is an admitted fact that appellant was paying service tax during the period of dispute but excluded the value of goods on which VAT was paid by them. Even though the activity was classified by them under the category of 'Interior Decorators and Commercial or Industrial Construction Service', we find that the appellant was paying service tax by opting the scheme as per the State VAT Rules and also submitted evidence regarding payment of VAT on the value of goods/materials during the relevant period and paid service tax on the balance amount. Further, as evident from the ST-3 returns filed and relied by the appellant shows the value of 'works contract service' and the value of material separately....