2021 (11) TMI 990

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he department after observing that the appellant has provided work contract service to RSAMB during the financial year 2012-2013 alleged that service tax has not been paid by the appellant. Accordingly, vide Show cause notice No.33-TP/SGNR/2017/412 dated 21.11.2017 an amount of Rs. 24,16,157/- was proposed to be recovered as service tax along with the interest and the proportionate penalty. The said proposal was rejected vide Order-in-original No. 65/2019 dated 31.12.2019. The department preferred an appeal against the said order. The said appeal has been allowed vide the aforesaid order under challenge. Being aggrieved the appellant is before this Tribunal. 2. I have heard Shri Mohit Gohlyan, learned Chartered Accountant appearing for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailed to observe that the activity in question is meant for commerce and industry. In paragraph 8 (4) of order under challenge Commissioner (Appeals) has clearly appreciated the same. It is also mentioned that the demand has also been set aside from the period 1.4.2012 to 30.6.2012 and for the demand of the period 1.4.2012 to 30.6.2012 even the benefit of composite scheme has been extended to the appellant. Order is, therefore, impressed to be reasonable and utmost justified and appeal is prayed to be dismissed. 5. After hearing the parties and perusing the records, it is observed that the moot controversy is as to whether the construction of common auction platform for RSAMB is the taxable service or not. Most of the period in the impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther, the Notification of 2012 stand amended vide Notification No. 6/2015 dated 01.03.2015. Service provided to the Government /local authority or governmental authority by way of construction, erection, commissioning or installation of original works pertaining to sub clause (d), that too for "Post harvest service infrastructure for an agriculture produce including the cold storage for said purpose. Perusal of these provisions makes it abundantly clear that any service provided to an agriculture produce marketing committee or any service relating to agriculture or agricultural produce even that of construction for infrastructure for agriculture or agriculture produce specially when provided to a government / local authority acting under st....