2024 (4) TMI 820

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....e amount that is shown on account of sale of service in the Income tax returns filed by the appellant with income tax Department for the financial year 2015-16. On being enquired appellant submitted copy of balance sheet, copy of profit and loss account, form 26 AS for the said period alongwith some of the work orders executed during the said year. On the perusal of the said documents, in the light of Circular dated 08.08.2015 issued by M/s.Garrison Engineer Gwalior and the Notification No.25/2012 dated 20th June, 2012, department formed an opinion that the amount of Rs.27,61,574/- as received by appellant from M/s. Garrison Engineer, Gwalior and from Municipal Corporation, Gwalior for providing various taxable services during the financial....

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....y under Notification No.25/2012 dated 20th June, 2012. Finally submitting that the Mega Exemption Notification has wrongly been interpreted, the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 4. While rebutting these submissions ld. Departmental Representative has emphasized about the findings arrived at with respect to the impugned demand. Impressing upon no infirmity in the order under challenge, appeal is prayed to be dismissed. 5. After hearing the rival contentions and perusing the record of the appeal, I observe that the demand in the present case has been raised for the amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 wherein following amounts were ....

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....s for the purpose of carrying out construction erection, commissioning, installation, completion, fitting out repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property" Since the activity of providing WCS is not covered under negative list mentioned in section 66D of the Finance Act (impugned period being subsequent to 01.07.2012), the activity is taxable. 8. The activity is liable to tax. But with an abatement as is given in Notification No.11/2014 dated 11th July, 2014 since the construction of additional building amounts to execution of original works. 9. In the present case the said taxable service is provided to....