2024 (2) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o make the pre-deposit under Section 35F of the Central Excise Act, 1944 read with Circular No. 1070/3/2019-CX dated 24.06.2019 and further reiterated vide instruction dated 28.10.2022 issued by the CBIC. 2. The brief facts are that the appellant is engaged as a civil contractor and is providing work contract services to the Government agency viz. Public Works Department. The nature of work executed by the appellant includes road safety works, repair of culvert on road, Edge Wall of road and construction and repair of retaining wall. Show cause notice dated 21.10.2021 was issued to the appellant. On the basis of information received from CBDT, demand was raised in view of the difference between the ITR and value of the services under ST-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....22 issued by the CBIC. The appeal was rejected on the ground that the same is not accompanied by a proof evidencing that the appellant had deposited 7.5% of duty demanded or penalty imposed through the new revised procedure. 3. The learned counsel for the appellant has made submissions on merits of the case that is the work contract service rendered by them to the Government in relation to construction and safety of highways was exempt from payment of service tax during the relevant period and relied on the provisions of Circular No. 25/2012-ST dated 20.06.2012 which provides exemption on the taxable services from the whole of the service tax leviable thereon under Section 66B of the said Act. The other submission made was that the payme....