TaxTMI 
TaxTMI 
2024 (4) TMI 1013
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.... , 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 before him have been dismissed upholding the Order-in-Original. 2. Facts....
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....h 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 submits that the "Tax Payment Certificate" and "Supply of Material Certificate" ....
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....s 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 said tax from service recipient, Revenue did not refund the same. The Appellant has su....
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.... 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 evidence stands produced that non-payment of duty was due to any mala fide intention.....