2024 (4) TMI 1013

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtikeya Narain , Advocate for the Appellant Shri Sandeep Pandey , Authorized Representative for the Respondent ORDER P. K. CHOUDHARY : The present appeal has been filed by the Appellant assailing the Order-In-Appeal No.1064/ST/ALLD/2023 dated 21.06.2023, passed by the learned Commissioner (Appeals), Customs, Central Excise & CGST, Allahabad by which the appeal filed by the Appellant be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t has submitted that the Appellant was providing Works Contract Services worth Rs.37,79,837/- and supply of material worth Rs.4,50,000/- to Purvanchal Vidyut Vitran Nigam Ltd PVVNL., Jaunpur. The Service receiver PVVNL has paid all the taxes on Works Contract Services without taking the benefit of abatement as per Rule 2A of the Service (Determination of Value) Rules, 2006. The Ld.Counsel also sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the service receiver PVVNL deposited the entire service tax amount on the works contract services provided by the Appellant. I note that this Tribunal in the case of M/s Navyug Alloys Pvt. Ltd.(Supra) has held that once tax is already paid on the services, it was not open to the Department to confirm the same against the Appellant in respect of the same services, since after accepting the sai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be said that there was any suppression or misstatement on the part of the Assessee so as to invoke the longer period of limitation. Reference can be made to Tribunal's decision in the case of C.S.T., New Delhi v. Kamal Lalwani [2017 (49) S.T.R. 552 (Tri. - Del.)], laying down that extended period is not invocable if services rendered are reflected in Balance Sheet and Income Tax returns and no ....