Tribunal upholds demand for services provided to Thapar University, Patiala.

The Tribunal upheld the Commissioner (Appeals)'s order confirming the demand for services provided to Thapar University, Patiala for the period 01.07.2012 to 31.03.2013, along with interest and penalty under Section 76 of the Act. The appellant's arguments regarding discharge of service tax liability in 2013-2014 and filing under SVLDRS, 2019 were considered, but the Tribunal found no infirmity in the decision and dismissed the appeal.

---

---

Issues:
The judgment involves the confirmation of demand in respect of services provided to Thapar University, Patiala for the period 01.07.2012 to 31.03.2013 under the post-negative list regime, along with interest and penalty under Section 76 of the Act.

Facts and Rulings:
The appellants were engaged in providing services under various categories including Management, Maintenance or Repair services, Erection, Commissioning or Installation, Construction of Residential Complex, and Commercial or Industrial Construction services. An enquiry was conducted by the C.Ex. Commissionerate Chandigarh I, resulting in show cause notices for different periods. The demands were partially confirmed by the adjudicating authority. Subsequent appeals were decided through a common order. Further demands were made for the period 2011-12 and 2012-13, which were confirmed by the adjudication authority along with penalties under relevant sections.

The appellant appealed against the order dated 23.01.2019, which was confirmed by the Commissioner (Appeals) who ordered the demand to be deposited along with interest and imposed a penalty under Section 76 of the Act. The appellant challenged this order.

During the hearing, the appellant argued that the impugned order was not sustainable in law and that the service tax liability for the period 01.07.2012 to 31.03.2013 had been discharged in the year 2013-2014. They also mentioned filing an application under SVLDRS, 2019 for settlement of the dispute. The Department reiterated the findings of the impugned order and highlighted the mechanism for handling excess payments.

The Commissioner (Appeals) confirmed the demand in respect of Thapar University, and it was noted that the appellant had not challenged the Order-in-Appeal on merits. The period of 2013-14 was not in dispute, and the appellant's claim of excess payment was examined by the department. The Commissioner's findings were detailed regarding the appellant's payment details and liabilities for the specified periods.

Ultimately, the Tribunal upheld the impugned order passed by the Commissioner (Appeals) and dismissed the appeal of the appellant, citing no infirmity in the decision.

(Order pronounced in the open court on 21.09.2023)

---