ALMECH ENTERPRISE Vs. CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) This appeal challenges the order dated 17-2-2012 passed by the Customs, Excise, Service Tax Appellate Tribunal ("the Tribunal") and raises the following issue for consideration :

(2.) On 10-9-2004 the appellant registered itself for paying service tax under the Finance Act, 1994 (the Act) under the head Commercial and Industrial Construction services. The appellant also paid service tax under the aforesaid head after claiming the benefit of Notification No. 1/2006-ST. By Finance Act, 2007, the Act was amended and a new head of service namely Works Contract Services was brought into statute with effect from 1-6-2007 Consequent to the above amendment, the appellant registered itself under the aforesaid head and started paying service tax under the Works Contract Services.

(3.) On 10-5-2010, a demand notice was issued by the Commissioner of Service Tax demanding a sum of Rs. 3.74 crores for the period 2005-06 to 2008-09. The basis of the above notice was that the appellant is not entitled to the benefit of Notification No. 1/2006-ST as the services provided by the appellant is of finishing and completion services under the head Commercial or industrial construction Further the notice had also invoked the extended period of limitation by alleging suppression.