TaxTMI 
TaxTMI 
2023 (12) TMI 78
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....e tax totally amounting to Rs.21,87,939/-has been confirmed in respect of the services rendered to the following organizations: (i) Service rendered to District Welfare Office - Rs.1,20,000 (ii) Service rendered to District Development Office - Rs.2,87,971/- (iii) Service rendered to Zila Parishad - Rs.3,56,224/- (iv) Service rendered to World Vision - Rs.14,23,744/- 3. The Appellant submits that the demand in the instant case is barred by limitation. It is their contention that the entire proceedings has been carried out on the basis of information available in Form 26AS of Income Tax department. Since these figures are included in the Profit/Loss Account in the Balance Sheet, which is a public document and so there can be no suppression. Moreover, the Department has not adduced any positive evidence to show malafide intention or mens rea for evasion of Service Tax, under any particular head of Taxable Services. Since none of the ingredients necessary for invoking extended period of limitation as visualized under proviso to Sec. 73(1) of the Act exists in this case, the demand confirmed in the impugned order by invoking extended period of limitation is not sustainable....
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....with District Welfare Office, Dumka As per the above contract, the Appellant was required to construct four staff quarters in Eklavya Model Residential School, Kathijoria - I, against which the amount was received from the District Welfare Office, Dumka. Since such amounts were received from the District Welfare Office, Dumka, it is quite evident that this Authority is under the State Government Department and as such, they have provided services to the State Government Department which is exempt from whole of service tax as per Serial No. 12A of Mega Exemption Notification No. 25 / 2012 - ST dated 20.06.2012. In this regard, the Appellant placed their reliance on the decision in the case of Piramal Healthcare Limited vs. Commissioner of Central Excise and Service Tax, Indore, reported in 2015 (5) TMI 211, wherein CESTAT had observed that since the Appellant is required to pay service tax under Reverse Charge Mechanism and as the provision of payment of service tax was not known to the appellant, the appellant had not made payment of service tax under RCM in time. If at all, they have paid the service tax in time, the same was available to them as CENVAT Credit. Therefore, it is ....
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....2AA of the Income Tax Act, 1961. Therefore the construction services provided by them to the said Charitable Trust becomes exempted from the whole of service tax vide Serial 13(c) of Notification No. 25/2012 - ST dated 20.06.2012. In the impugned Order, the Appellate Authority denied the exemption on a technical ground that the Appellant had provided details of the Trust whose name in the Certificate was mentioned as "World Vision of India" whereas exemption was being claimed for "World Vision India". In this regard, the Appellant submits that "World Vision of India" and "World Vision India" are one and same and submitted evidence to that effect. Accordingly, they contended that being a charitable trust, services provided by them become exempt from whole of service tax. 7. The Ld. A.R. reiterated the findings in the impugned order. 8. Heard both sides and perused the appeal documents. 9. I observe that in the instant appeal the main ground raised by the Appellant is limitation. The Appellant submits that the demand in the instant case has been raised on the basis of information available in Form 26AS of Income Tax department. Since these figures are included in the Profit/Loss A....
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....und of limitation. 11. Regarding, merits of the case, the Appellant submitted that the agreement with District Welfare Office, Dumka was for construction of four staff quarters in Eklavya Model Residential School, Kathijoria - I, for which the payment was received from District Welfare officer of the State Government. The agreement with District Development Office, Dumka was for construction of two Anganbari Kendras for which the amount was received from the District Development Office, Dumka, an Authority under the State Government Department. As they have rendered the service to the State Government, the services are exempted from whole of service tax as per Serial No. 12A of Mega Exemption Notification No. 25 / 2012 - ST dated 20.06.2012. In respect of the agreement with Zila parishad, they were required to construct six shops against which the amount was received from the Zila Parishad. Since such amounts were received from the Zila Parishad, the services have been provided to the State Government Department which is exempt from whole of service tax as per Serial No. 12A of Mega Exemption Notification No. 25 / 2012 - ST dated 20.06.2012. It is their submission that the Appella....