2024 (6) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....use notice dated 28.12.2020 by invoking extended period of limitation. 2. The facts of the case are that the appellant is engaged in providing contract service directly or sub-contract works like construction of roads and other civil contracts under Oil India Limited with Vendor Code No.402330. 2.1 The appellant was registered with the Service Tax Department and whereas the appellant is liable to pay service tax and they were paying service tax. 2.2 An audit was conducted for the period April, 2011 to March, 2016 and the report thereof was submitted on 05.10.2016 where the appellant was directed to make the payment of Rs.2,77,928/-, which the appellant has also been paid. Thereafter, the appellant was issued a notice on 06.03.2022 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant did not submit the documents as demanded before issuance of show-cause notice. Therefore, the demand has rightly been confirmed against the appellant. 5. Heard both the parties and considered the submissions. 6. We find that it is a fact on record that the audit was conducted for the period April, 2011 to March, 2016 and the report thereof is extracted herein below : As per the Audit report, the appellant has paid the service tax as demanded. In that circumstances, the demand for the period up to March, 2016, is not sustainable against the appellant. 7. Further, as per the impugned order, the demand has been raised up to June, 2017, which is not included in the year 2016-2017. The said demand has been raised on the b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me of the Range Superintendent Name of the Inspector Proprietorship Firm :- Dibrugarh :- Tinsukia :- Tinsukia Service Tax Range :- Sri. Partha Roy :- Sri. Kalidas Paul Work Contract Services 5 Name of taxable services provided to customers. 6 Service Tax Registration Number ACCPG1258QSD001 7 Exemption Notification No. and its effective date along with gist of exemption notification 8 Date of last audit NA 9 Period for which current audit April 2011 to March 2016 undertaken 10 Dates on which audit undertaken 29.07.2016 11 Unconfirmed demand, if any 12 Confirmed demand, if any 13 Appeal filed, if any NA a. By Department b. By Assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and Interest thereon and applicable penalty as the figures are not disclosed violating Section 78 (b) of Finance Act, 1994 as amended. above point paid Rs. 2,77,928/- (only the duty amount ) vide challan No. 02343 1.08.2016. and dated Interest applicable penalty is yet to be recovered. C.No. III(10)92/Audit/Dib/Cir-II/15-16 /281 - 84 Copy for information and necessary action to:- Sd/- (P. Kataky) Assistant Commissioner Dibrugarh Audit Circle -II Dated:- 05.10.2016 1. The Commissioner, Customs, Central Excise & Service Tax, Guwahati Audit Commissionertate 2. The Assistant Commissioner, Central Excise & Service Tax, Tinsukia Division 3. The Superintendent, Tinsukia ST....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ukia Hillikha road, Approx. length 2.6 Km.) in Barekuri area, Tinsukia District & Development of Naoholia to well # 511 road. Original Contract Cost : Rs. 80, 98,372.96 Amended Contract Cost : Rs.96, 46,160.21 Vendor Code No : 402330 Name of the Firm : SUJIT GOGOI Starting date as per work order 21.01.2008 Completion Date (As per work order): 20.07.2008 Actual Date of Completion : 29.02.2012 Final Value of work done : Rs. 96, 46,160.21 (Rupees Ninety Six Lakh Forty Six Thousand One Hundred Sixty & Paise Twenty One) only. Work Performance Satisfactory For HEAD CONTRACTSC) RESIDENT CHIEF EXECUTIVE 30 Document 4 ऑयल इं....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... only. Satisfactory For нае HEAD-CONTRACTS RESIDENT CHIEF EXECUTIVE: .gup. Document 5 • ऑयल इंडिया लिमिटेड (भारत सरकार का उद्यम पंजीकृत कार्यालय दुलियाजान असम Oil India Limited (A Government of India Enterprise) Registered Office Oulala, Assam Ref.No. OIL/CONT/V/C/2772/2018-19 Page-2- CONTRACTS DEPARTMENT Fax : (91) 374-2803549 Tel e-mail (91) 374-2800548 contracts@oilindi....