2024 (4) TMI 67

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....he scrutiny it was noticed by the department that appellant had neither filed any ST-3 returns nor paid Service tax during the period from September 2007 onwards. The authorized person of the appellant has stated that the appellant is engaged in the activity of 'Commercial or Industrial construction'. That they have paid Service tax regularly from October 2007 to March 2010; that they have not paid the service tax for the period April 2010 to Dec. 2011 due to financial crisis. On detailed examination of the definition of Commercial and Industrial Construction Service read with Notification No. 15/2004 and Notification No. 01/2006 it was observed that the abatement @67% is not available for the service providers who provides completion and f....

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....ad of 'Commercial or Industrial Construction Service' resulting to short payment of service tax to tune of Rs. 46,87,701/. Accordingly, show cause notice dated 05.03.2013 was issued to the appellant proposing recovery of Service tax short paid, alongwith interest at appropriate rate under Section 75 of the Act and imposition of penalties under Section 76, 77 & 78 of the Act. In Adjudicating, Additional Commissioner vide Order-In-Original dated 28.06.2023 ordered classification of the services rendered by the appellant under the category of 'Construction of Complex Service; as defined under Section 65(25b) of the Act and confirmed the demand of Service tax short paid by the appellant; ordered recovery of interest; imposed penalties under Sec....

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.... the services as works contract under VAT regime as well. Thus, appellant have correctly classified its activity as 'works contract service' and discharged applicable service tax. He placed reliance on the following judgments:- • Vinum Architects & Consultants Vs. CCE & ST. Chandigarh -2019(9)TMI 463-CESTAT Chandigarh • Incredible Unique Buildcon Pvt. Ltd. - 2022(65)GSTL 377 (Tri. Del.) • Sem Construction -2021(44)GSTL 385 (Tri. Ahmd.) 2.2 He also argued that the impugned order wrongly held that the activity of the appellant is classifiable under the category of Commercial or Industrial Construction Services merely because initially appellant had obtained registration under that category and has not....

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.... cannot be alleged that the appellant had intended to evade tax. In the circumstance, the entire demand is barred by period of limitation provided under Section 73(1) of the Act. 3. Shri A.K. Mudvel, Learned Superintendent (AR), appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have heard both sides and perused the record. We find that the show cause notice have been issued to appellant holding that the activity conducted by them falls under the category of 'Commercial or Industrial Construction' Services and is chargeable to service tax. Whereas appellant contended that their service was falling under the category of 'Works Contract Services. We observed that in the present matter appellant clai....