TaxTMI 
TaxTMI 
2017 (10) TMI 402
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....32/- (Service Tax Rs. 79,94,788/-+ Ed.Cess Rs. 1,59,896/- + H. Ed. Cess Rs. 54,548/-) under the head of "Repairs and Maintenance Service" (b) The Service Tax of Rs. 91,407-/ (Service Tax Rs. 88,744/- + Ed. Cess Rs. 1775/- + H.Ed. Cess Rs. 888/-) under the head of "Repairs and Maintenance Service" for the services given to M/s Mahiman Construction, (c) The Service Tax of Rs. 7,51,569/- (Service Tax Rs. 7,29,678/-+ Ed.Cess Rs. 14,594/- + H.Ed. Cess Rs. 7297/-) under the head of "Supply of Tangible Goods Services". (d) The Service Tax of Rs. 9,92,218/- (Service Tax Rs. 9,63,867/-+ Ed.Cess Rs. 19,277/- + H.Ed. Cess Rs. 9,074/-) under the head of "Goods Transport Agency Services". I order for appropriation of the amount of Service Tax R....
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.... the aforesaid amount of Service Tax recoverable from the Noticee. (k) I hereby impose a penalty on the Noticee of Rs. 200 - per day during which such failure continues OR at the rate of two percent of such tax per month, whichever is higher. This penalty is applicable in respect of non payment of service tax for the period 2005-06 to upto 10/05/2008 starting from the first day of the due date till the date of actual payment of outstanding amount of service tax under Section 76 of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules, 1994 as the Noticee failed to pay Service Tax in accordance with the provisions of Section 68 of Finance Act, 1994. Provided that the total amount of the penalty payable in terms of this section s....
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....sel admitted the demand. As regard the demand of Rs. 4,32,600/- on construction of APMC Market, he submits that APMC was constituted under Agriculture Market (Regulations) Act 1963 and are established for charitable purpose. As per the Circular No.80/10/2004-ST dated 17-9-2004 construction being purely for charitable purpose not taxable. The issue that APMC is for charitable purpose is settled in the judgment on Hon'ble Bombay High court Commissioner of Income tax Vs. Agriculture produce Market Committee[291(ITR)419(Bom)]. As regard the demand of Rs. 3,39,300/- on construction of sports club, he submits that activity of construction of sport complex cannot be termed as Commercial and industrial construction as held in judgment in case of EC....
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....d 2005-06 to 2009-10, we find that Section 97 is relevant to the issue which reads as under: 1[Special provision for exemption in certain cases relating to management, etc., of roads 97. (1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive). (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax s....
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....der after considering this submission. As regard the demand of Rs. 3,39,300/- in respect of construction of sports complex/stadium, this tribunal has already taken view that construction of sports complex/stadium is not for commercial activity therefore such activity does not fall under the definition of Commercial and Industrial Construction service. The issue is no longer res integra in light of the judgment in case of ECP-Housing (India) Pvt Ltd(Supra) and B. G. Shirke Construction Technology P. Ltd(Supra) therefore demand of Rs. 3,39,300/- is set aside. Regarding demand of Rs. 44,43,824/- on site formation service, we find that appellant have provided services to M/s. Indu Project, it is the submission of the appellant that they are sub....