2025-VIL-614-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - The appellant was engaged in providing services to Nagar Nigam, Kota, such as labour supply for street light maintenance, laying cables, new light fittings on poles, erection of PCC/RCC Poles, and drawing cables under various work orders - Appellant did not obtained Service Tax Registration or filed Service Tax Returns – Confirmation of service tax demand under the categories of 'Manpower Recruitment and Supply Agency', 'Management, Maintenance or Repair Service', and 'Erection, Commissioning or Installation Service' - Commissioner (Appeals) re-classified the services under 'Manpower Recruitment and Supply Agency' and allowed partial abatement - Whether the services rendered by the appellant are classifiable under 'Management, Maintenance or Repair Service' as defined under Section 65(64) of the Finance Act, 1994 - HELD - The Adjudicating Authority had classified the services in this category and the appellant had challenged this classification in the appeal before the Commissioner (Appeals). Therefore, the Commissioner (Appeals) was required to examine whether the services would be covered under the category of 'Management, Maintenance or Repair Service' or not, instead of formulating a new question regarding the classification - the order of the Commissioner (Appeals) is set aside to the extent it had classified the services rendered within the purview of 'Manpower Recruitment and Supply Agency Service' and remanded the issue of classification to be reconsidered under the category of 'Management, Maintenance or Repair Service' - Whether the services rendered under the Work Orders for installation of PCC Poles and ABC Cables are classifiable under 'Erection, Commissioning or Installation Service' as defined under Section 65(39a) of the Finance Act, 1994, and whether the appellant is entitled to the benefit under the CBEC Circular dated 24.05.2010 - HELD - The Tribunal directed the Commissioner (Appeals) to examine the issue of taxability of the services rendered under the Work Orders dated 20.08.2009 and 06.09.2010 with reference to the provisions of the CBEC Circular dated 24.05.2010 - The Circular had provided that certain activities, such as laying of cables under or alongside roads, are not taxable services under any clause of sub-section (105) of Section 65 of the Finance Act, 1994 - Whether the appellant is entitled to the benefit of cum-tax duty - HELD - The appellant is entitled to the benefit of cum-tax duty, as the 'terms and conditions' of the Work Orders dated 20.08.2009 and 06.09.2010 provided that the rates were inclusive of all taxes. Matter remanded to the Commissioner (Appeals) for the quantification of the duty element, granting the benefit of cum-tax duty - Whether the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994 is invokable in the present case - HELD - The invocation of the extended period of limitation is not justified in the present case, as there is no strong allegation or positive act pointing towards fraud, collusion, or any wilful mis-statement or suppression of facts with intent to evade payment of duty - The differing classifications by the Adjudicating Authority and the Commissioner (Appeals) indicate that the appellant was not under any intentional suppression or wilful concealment with the intent to evade payment of duty.
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