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The CESTAT held that construction of roads qualifies for exemption under the relevant notifications, as such activities are distinct from taxable works contract services involving transfer of property in goods. Construction of industrial buildings is taxable under "Works Contract Service," while exemption applies to non-commercial charitable institutions, including educational trusts registered under income tax provisions. The Tribunal found the extended period under Section 73(1) was rightly invoked due to deliberate evasion of service tax, including collection from clients without remittance to the government. Penalties under Sections 76, 77, and 78 are applicable based on the quantum of evaded tax. The matter was remanded to the Commissioner for fresh adjudication, including verification of actual tax collected and paid, with directions to comply with natural justice within three months. The appeal was allowed by way of remand.
The CESTAT held that construction of roads qualifies for exemption under the relevant notifications, as such activities are distinct from taxable works contract services involving transfer of property in goods. Construction of industrial buildings is taxable under "Works Contract Service," while exemption applies to non-commercial charitable institutions, including educational trusts registered under income tax provisions. The Tribunal found the extended period under Section 73(1) was rightly invoked due to deliberate evasion of service tax, including collection from clients without remittance to the government. Penalties under Sections 76, 77, and 78 are applicable based on the quantum of evaded tax. The matter was remanded to the Commissioner for fresh adjudication, including verification of actual tax collected and paid, with directions to comply with natural justice within three months. The appeal was allowed by way of remand.
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