2018 (12) TMI 1183

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.... the service tax department. During the course of audit of accounts, it was noticed that they had not paid service tax on services rendered as sub-contractor during the period from 16.6.2005 to December 2008 under "Site Formation and Clearance Services". It was also noticed that they have wrongly availed abatement under Notification No. 15/2004-ST dated 1.9.2004 order under Notification No. 1/2006ST dated 1.3.2006 claiming the activity to be under works contract service, thereby appellant had short-paid service tax. The appellant had not paid service tax on supply of excavator and other equipment along with operators / drivers on hire basis under the category of supply of tangible goods. They had not deposited the service tax collected from....

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.... had disclosed the abatement availed by them in their ST-3 returns and for this reason, the demand raised invoking extended period is without any factual basis. The appellant had no intention to evade payment of service tax and this is very much clear from their act of disclosing the availment of abatement in their ST-3 returns. Such wrong availment of abatement was only on the bonafide belief that they are eligible for abatement as they believed that services would come in the nature of works contract service. With regard to the work related to roads constructed by them, he argued that the service tax in respect of construction of roads is exempted as per Notification 17/2005-ST dated 16.6.2005. The roads having been constructed within the....