TaxTMI 
TaxTMI 
2023 (7) TMI 1181
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....notice dated 20.10.2010 demanding Service Tax of Rs.64,98,510/-, for the period 2005-2010 for the services rendered by them; Adjudicating Authority vide OIO dated 02.09.2011 confirmed the duty demanded along with interest and imposed penalties. The appellants are before this Bench contesting the allegations of the Department that the services rendered by them to Government Departments were taxable in the category of "Commercial or Industrial Construction Service", "Management, Maintenance or Repair Service", Manpower Recruitment or Supply Agency Service" and "Supply of Tangible Goods". 2. Shri R.K. Hasija, assisted by Shri Shivang Puri, learned Counsel appearing for the appellants submits, as far as the demand on "Management, Maintenance o....
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....mited- 2014 (33) STR 77 and submits that even if some amounts are charged for parking, they do not become buildings for commercial use; he submits that, moreover, the show-cause notice is issued for "Commercial and Industrial Construction Service", it is no open to the Revenue to confirm tax on any other category; the show-cause notice is liable to be dropped as held in URC Construction (P) Ltd.- 2017 ()50 STR 147 (Tri. Chennai) and National Building Construction Corporation Ltd.- 2022 (66) GSTL 476 (Tri. Kolkata). He submits that Composite Services are classifiable under Taxable Category of Works Contracts Service as held in the following cases: * Bajrang Lal Gupta Vs CCE, Delhi; Service Tax Appeal No. 560 of 2011 (CESTAT Chandigarh) *....
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....bmits that the period involved in the case pertains to 2005-2008 and the show-cause notice has been issued on 20.10.2010; no cogent reason to invoke the extended period of limitation is specified and no evidence of wilful mis-statement or wilful suppression of facts was made available; the appellant was under the bona fide belief that the activity undertaken by him for roads and bridges was excluded from the purview of Income Tax; Service Tax on Management, Maintenance or Repair is a general provision whereas the exemption is a specific provision as held in Nirma Limited- 2006 (200) ELT 213, a specific provision prevails over a general provision; where interpretation of law is involved, extended period cannot be invoked as held in Gangadhar....
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....n suitably imposed; there is no merit in the appeal and therefore, is liable to be rejected. 9. Learned Counsel for the appellants submits a written rejoinder dated 21.07.2023 to the submissions of the learned AR; he submits that the Department has considered the amounts as received by the appellant as per Form-16A and/or the balance sheet as the total amounts received for the services provided; Department compared the same with the contracts and excluded the amounts pertaining to exempted services; the Department was already aware of most of the contracts as at Column-4 in Annexure-B to the show-cause notice; a few contracts were missing; however, the same can be reconciled as shown in year-wise table submitted by them with the rejoinder.....
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....dings. 11. We find that during the course of proceedings before the Bench, the appellants have submitted copies of the following: * Contract dated 16.08.2007 between the Appellant and S.P. Singla Construction Pvt. Ltd. * Contract dated 25.11.2009 between the Appellant and S.P. Singla Construction Pvt. Ltd. * Contract dated 23.07.2009 between the Appellant and Sunny View Estates Pvt. Ltd. * Relevant portion of the accounts register of the Executive Engineer Prov. Div Mohali pertaining to the work conducted by the Appellant for the period of 2009-10. * Approval dated 22.05.2008 of M/s Sunny View Estates Private Limited as Co-developer in the IT SEZ, Mohali. * Copy of the CARE ratings press release dated 22.05.2018 pertaining to S....