2023 (4) TMI 873

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....e period of five years from the date of show cause notices dated 23.10.2013 and 16.10.2015 (Annexures P-3 and P-6) as per the judgment passed by this Court in GPI Textiles Ltd. vs. Union of India and another, CWP No. 10530 of 2017 (decided on 02.08.2018) (Annexure P-12). The petitioner is a works contractor under civil contract, mainly of Punjab Police Housing Board, Improvement Trust, Guru Nanak Devi University and Dainik Prarthana Sabha. Since the activity undertaken by the petitioner was exempted from payment of service tax in view of notification dated 20.06.2012 (Annexure P-1), the petitioner did not get itself registered under the Finance Act, 1994 and did not obtain Service Tax Registration Number. However, in the year 2014, the p....

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....x Rules, 1994. The service tax amounting to Rs. 1,66,60,682/- along with interest under Section 75 and penalty under Sections 76, 77 and 78 of the Act was also proposed to be imposed. The petitioner submitted its reply dated 21.11.2013 (Annexure P-4) giving details of the break-up of the works executed by it during the years 2008-09 to 2011-12. Thereafter, the petitioner was served with another show cause notice dated 27.03.2014 for the period 2012-13 and 2013-14 (upto September, 2013) demanding service tax of Rs. 2,53,79,546/- along with interest and penalty on the similar issues. The petitioner gave its reply dated 24.04.2014 (Annexure P-5) taking the pleas that the works executed by the it were exempted from payment of service tax. Along....

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.... 24.12.2020) was passed by the Commissioner of Goods and Service Tax Commissionerate, Jalandhar, confirming the following demands:- Sr. No. Show Cause Notice dated Tax Interest Penalty 1 23.10.2013 1,65,62,832/- U/s 75 10,000 u/s 77 1,65,62,832 u/s 78 2 27.03.2014 2,53,79,546/- U/s 75 10,000 u/s 77 25,37,955 u/s 76 3 16.10.2015 1,44,68,876 U/s 75 10,000 u/s 77 14,46,888 u/s 76 Hence, the present petition. Learned counsel for the petitioner has argued that as per clause (b) to Section 73 (4B) of the Finance Act, the Central Excise Officer has to determine the amount of service tax due within one year from the date of notice. In the present case, said order has been passed afte....

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.... order can be revised within a reasonable period of five years. The said judgment was further affirmed by Hon'ble the Supreme Court in State of Punjab vs. Bathinda District Cooperative Milk Producers Union Ltd., 10 VST 180, whereby it was opined that five years would be the reasonable period in the absence of any time period prescribed in the Act. Learned counsel for the petitioner, thereafter, referred to the judgment passed by this Court in M/s Shree Baba Exports through proprietor Ms. Jyotsna Agarwal vs. Commissioner, GST & Central Excise, Commissionerate, Chandigarh and another, CWP No.11860 of 2021 (decided on 15.03.2022), whereby decision given in M/s GPI Textiles Limited's case (supra) has been followed. Learned counsel for the....