Extended period of demand cannot be invoked if confusion on classification of services at the end of department

Messrs Darcy Reservoir Consultancy Services P Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT gone through the records, various submissions made and the case laws cited before us. We find that the case laws cited (Supra) by the appellant squarely covers their activities under ‘Survey And Exploration Of Minerals Service’ and Department has sought to disturb the classification given at the time of their registration as Test, Inspection And Certification Services, instead of “Technical Testing And Analysis Services” which was claimed since 12.01.2006 by them. Classification be...