TaxTMI 
TaxTMI 
2021 (8) TMI 1114
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....ed under the head-work contract services for construction of boundary wall, godown, shops, toilets, roads, sanitation, water reservoir, drinking water supply, S.T.P. (Sewage Treatment plant) etc., services carried out for Rajya Krishi Utpadan Mandi Parishad, a Statutory Autority created by Uttar Pradesh Krishi Utpadan Mandi Adhiniyam 1964 (25 of 1964) of the Uttar Pradesh State Government by the appellant/respondent are covered by Sl. No. 12 & 13 of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012. 2. The details of the Appeals:- Sl. No. of Cause List Appeal No. Period involved SCN issued Demand 10 Appeal No. ST/70073/2017-CU(DB) M/s Ganpati Mega Builders (India) pvt. Ltd. Vs CCE & ST Agra. F/Y 2014-....
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.... dated 20.06.2012 which reads as- "14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,- (d) Post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes." 5. In brief the facts (as per Appeal No. ST/70073/2017) as per the Show Cause Notice are, that the appellant is registered with the Service Tax Department. They filed return for the period of April, 2014 to September, 2014 on 12.11.2014 (due date of filing of return 14.11.2014) and for the period October, 2014 to March, 2015 on 21.04.2015. It appeared to Revenue that the appellant have claimed exemption on the entire amount received for the services provided. It also ....
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.... of Taxation Rules. Accordingly turn over as per Form 26AS was taken as taxable value, received from Krishi Utpadan Mandi Parishad. 8. The Appellant had claimed exemption on the "Work Contract Service" provided to the Mandi Parishad, under Sl. No. 12(a) in Mega Exemption Notification No. 25/2012-ST dated 20.06.2012. However, it appeared to Revenue that the said exemption is not available as the condition is- services provided to the Government Authority etc., in respect of value construction work for works Mandi Parishad a Statutory Authority for use other than for commerce or industry, or any other business or profession. Further, it appeared to Revenue that the works contract services is provided to Mandi Parishad and activity of Mandi....
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....udicated on contest with Impugned Order-in-Original confirming the demand with interest and further penalty of Rs. 11,56,192.00 was imposed under Section 76 of the Act, on the allegation that the appellant have to compute and discharged with tax liability properly. Further, the Ld. Advocate for the Appellant have regretted the submissions and relies upon rulings as noticed there in above. 11. The Ld. D.R. relies upon the Impugned Order. 12. Having considered the rival contentions, We find that admittedly the Principal-Mandi Samiti is the statuary authority for whom the Appellant have rendered the construction services. Further Sl. No. 12, 13 & 14 of Mega Exemption Notification No. 25/2012-ST reads as follows:- 12. Services pr....
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....newal Mission or Rajiv Awaas Yojana; (c) A building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public; (d) A pollution control or effluent treatment plant, except located as a part of a factory; or a structure meant for funeral, burial or cremation of deceased; 14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) An airport, port or railways, including monorail or metro; (b) A single residential unit otherwise than as a part of a residential complex; (c) Low- cost houses up to a carpet area of 60 square metres per hous....