TaxTMI 
TaxTMI 
2023 (9) TMI 183
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....he appellant is engaged in providing works contract service in the nature of civil construction to different Government Organisation/PSU and was registered under the Service Tax Department and filed ST-3 Returns. 2.1 An audit was conducted on the premises of the appellant on 11.04.2012 and detected certain discrepancies in services provided to NEDFI (North Eastern Development Finance Corporation Limited) and voluntarily paid the service tax along with interest. 2.2 After audit, it was found that the appellant had provided services towards Tezpur University, House Fed, IIT, PWD (NH), Airport Authority, Assam Tourism Development Corporation and NEDFI under the category of "Commercial or Industrial Construction Service". During the period 20....
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....cause notice has calculated the amount received towards services provided to Assam State Co-operative Housing Federation Limited, NEDFI, BSNL, Airport Authority,CIDCO, ATDC and Rites. It is his submission that the services provided by the appellant have merits classification under "works contract service" w.e.f. 01.06.2007. As no demand has been raised against the appellant under "Works Contract Service", they are not liable to pay service tax. 3.1 To support his contention, he relies on the judgement of the Hon'ble Apex Court in the case of Larsen and Toubro Limited reported in 2015 (39) STR 913 (SC). He also relies on the decision of this Tribunal in the case of KMV Projects Limited Vs. Commissioner of Central Excise & Service Tax, Hyder....
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....djudicating authority has neither considered the nature of the building being a Government building is not for the purposes of profit or loss nor used for Government officers and public amenities. The said observation of the adjudicating authority is baseless. 3.6 With reference to the services provided by BSNL, it is his submission that it is a 100% Government owned Public Sector Undertaking. The Building house is an institution for imparting training and is not meant for any commercial or industrial use. 3.7 Further, in respect of services provided to RITES Limited, he submitted that the appellant has undertaken the services of construction of Radar-Cum-Antenna building at Indian Airport Station. Since such work is in respect of Airport....
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....ent on 15.03.2007 and filed Service Tax Return regularly. In 2012, they have paid service tax on work done for NEDFI on 05.04.2012 and the Audit took place on 11/12.04.2012. Therefore, the show-cause notice issued on 21st July, 2014, is highly barred by limitation. 3.11 He therefore, prayed that the impugned order is to be set aside. 4. On the other hand, the ld.A.R. for the Revenue, submits that the appellant was registered with the Service Tax Department under the category of "Commercial and Industrial Construction Services" and they have admitted that the activity merits classification under "Works Contract Service". Therefore, they are liable to pay service tax under "Works Contract Service". Moreover, in the part of the period, they ....
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.... charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. It will also be noticed that no attempt to remove the non-service elements from the composite works contracts has been made by any of the aforesaid Sections by deducting from the gross value of the works contract the value of property in goods transferred in the execution of a works contract. ................................................................... 41. We are afraid that there are several errors in this paragraph. The High Court first correc....
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....cate dated 28.02.2012 issued by the Executive Engineer, NPWD (Nagaland Public Works Department), Kohima and in this regard, I find that the construction in question carried out by the said notice was to the Nagaland Government through M/s CIDCO Limited. A certificate was issued by the Executive Engineer, NPWD (Nagaland Public Works Department), Kohima, wherein he mentioned that no commercial or industrial use of this building is involved that it is not for making any profit-earning. I have perused the certificate issued by Executive Engineer, NPWD (Nagaland Public Works Department), Kohima and find that mere submitting a Certificate from a Departmental Officer cannot be accepted as the proof that the said building is not for use for any com....