2022 (3) TMI 1157

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.... MALLA BUJOR BARUA Advocate for the Petitioner : Mr. J P More Advocate for the Respondent : Asstt.S.G.I. O R D E R Heard Dr. A Saraf, learned senior counsel assisted by Mr. S Chutia, learned counsel for the petitioners and Mr. SC Keyal, learned counsel appearing for the respondents in the GST Department. 2. The petitioner No. 1 is a proprietorship firm and the petitioner No. 2 is it....

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....they had undertaken for which the service tax had been imposed, they are exempted under the law from payment of service tax in respect of some of such contractual works. In paragraph 4.5 of the impugned demand notice, it is provided that upon perusal of the work order contracts vis-à-vis Form 26AS, it is not possible to establish against which contract the petitioner had received the amount....

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....ot possible to establish against which contract they received the amounts reflected in Form 26AS. More so when many of the work orders are of years 2006, 2010, 2011 and 2012. The said Noticee also did not submit anything showing co-relation between the contracts and entries in the Form 26AS." 5. A reading of clause 4.5 of the demand notice goes to show that the objection raised by the petitione....

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.... not being paid. 7. As the said determination had not been made, we remand the matter back to the Principal Commissioner, CGST, Guwahati for a fresh determination. In doing so, the petitioners be given an appropriate opportunity to produce any relevant material to show that the contract works for which the service tax has been imposed, the noticee is not liable to pay tax for such transaction a....