2017 (10) TMI 1188

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.... Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether service tax have been rightly quantified by the Learned Commissioner (Appeals) and secondly, whether the appellant is liable to pay service tax on the construction of drive way at the petrol pump constructed by them. 2. Show cause notice was issued demandi....

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.... "I have gone through the chart provided by the appellant I agree with the contention of the appellant that some of the P.O. Nos. and amounts mentioned in the Annexure to the SCN was repeatedly shown. It is very surprising that the same amount i.e. Rs. 5,14,226/- is mentioned against 27 P.O.'s. In so many cases the same amount is repeated against three to four P.O.'s. Such apparent mistakes hav....

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....on of tax payable, is equal to the gross amount charged. I therefore, find that the reverse calculation is to be done in terms of Section 67 (2) of the Act." 4. Further as regards the taxation of drive way constructed in the petrol pumps, it was held that the same is not a public road and a part of the commercial complex and as such is taxable. Accordingly, the Learned Commissioner (Appeals) co....

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....e appeal by remand with directions. 6. The Learned AR for Revenue relied on the impugned order. 7. Having considered the rival contentions I hold that construction of drive way in the petrol pump is not taxable in view of the C.B.E.C. clarification dated 27/07/2005, wherein clarified that the benefit of drive way in commercial complex is to be allowed if the activity is recognized separately....