TaxTMI 
TaxTMI 
2022 (5) TMI 1250
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....018. Pursuant to the response thereof the department formed an opinion that the appellant has received an amount of Rs.5,20,01,460/- during the period 2013-14 to 2014-15 as consideration towards the provision of services made by them to service receivers. Alleging that the services provided by the appellant were the taxable services, Show Cause Notice No. 14249 dated 17.10.2018 was served upon the appellant proposing demand of service tax of Rs.64,27,380/- to be recovered from the appellant along with the interests at the appropriate rates and the proportionate penalties. This proposal was partially confirmed vide Order-in-Original No. 28/2020-21 dated 21.09.2020 vide which the demand for an amount of Rs.24,34,887/- out of the proposed dema....
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....to the original adjudicating authority were related to the construction of Civil structure, road, schools etc., related to the public welfare authority hence were covered under the mega exemption notification except for the services of construction provided for CG Police Housing Corporation Ltd. and for sunday market of Nagar Palika Parishad, Dhamtari. Commissioner (Appeals) while partly allowing the appeal has held that the construction of quarters and houses to CG Housing Corporation Ltd. also to be a welfare activity with no element of commerce and Industry. Hence, the demand to that extent has also been dropped by Commissioner (Appeals) (amounting to Rs.22,17,534/-). Learned Counsel has impressed upon that the minuscule demand as agains....
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....Rajya Mandi Board, Raipur. Relying upon Entry No. 12 and 13 of Notification No. 25/2012-ST dated 20.06.2012, Original Adjudicating Authority itself has held that different Departments of Chhattisgarh Government and Nagar Palika Nigam are covered under Governmental/Local Government and the services provided to any of these departments shall be covered under the aforesaid Entry no. 12 and 13 and as such shall be exempted from the liability of tax. However, the services for construction of houses and quarters for CG Police Housing Corporation Ltd. and for construction of 'Hut Bazaar' for Nagar Palika Parishad, Dhamtari were held to be out of the scope of being the governmental bodies. Commissioner (Appeals) though has considered the services p....
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....f construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal 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 (e) a structure meant for funeral, burial or cremation of deceased; ....
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....llowing decisions: (i) Judgment of Hon'ble High Court of Patna is the case of Shapoorji Paloonji & Company Pvt. Ltd. Vs. CCE & ST, Patna reported in 2016 (42) S.T.R. 681 (Pat.). (ii) Judgment of this Tribunal in the case of A.B. Projects Pvt. Ltd. Vs. CCE, Nagpur reported in 2017 (8) TMI-518-CESTAT Mumbai = 2017 (5) G.S.T.L. 195 (Tri.-Mum.). (iii) This Tribunal in the case of Shri Sanjeev K. Gaddamwar Vs. CCE, Nagpur reported in 2017 (8) TMI 313-CESTAT, Mumbai=2017 (5) G.S.T.L. 206 (Tri.-Mum.) held: It is seen that the appellants have pointed out that only farmers charges are collected for the maintenance of the property and the said property is not registered out or sold to anybody. In view of abov....
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....is apparent that C.B. E. & C. circulars considered the use of the said property as non commercial in nature. In these circumstances service tax under the head of Commercial and Industrial Construction cannot be levied on such properties. In view of above, the demand of Service Tax cannot be sustained and is set aside. Consequently the appeal is allowed. Krishi Upaj Mandi Samiti V. Commissioner of C. Ex. & S.T., Jaipur, 2017 (4) G.S.T.L. 346 (Tri.-Del.). Wherein Paras 10 & 11 it is held herein with the introduction of Negative List Regime of Taxation w.e.f. from 1st July, 2012, the Mandi Parishad is excluded from tax liability. Under Section 66D(d) provides exemptions for services relating to agriculture or agricultural produces by ....