TaxTMI 
TaxTMI 
2024 (7) TMI 310
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....tor and providing Works Contract Service in relation to transmission and distribution of electricity on sub-contractor basis to M/s. Chhattisgarh State Power Distribution Company Limited (CSPDCL), State Government Enterprises. On the basis of data provided by CBIC, New Delhi gathered from Income Tax Department, it was found that appellant has declared receipts towards provision of service amounting to Rs.1,55,44,741/- during the period April 2015 to June 2017 and neither paid service tax nor filed ST-3 returns. Therefore, the show cause notice dated 18.09.2020 was issued to demand service tax from the appellant for the period April 2015 to June 2017 by invoking extended period of limitation to demand service tax along with interest and to l....
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....ellant except by issuance of the show cause notice dated 18.09.2020 by invoking the extended period of limitation. The learned counsel for the appellant has also produced the copy of one of the contract which shows that the tender amount was without service tax. 4. On the other hand, learned Authorized Representative oppose the contention of the appellant saying that the activity of the appellant was known to them that they are liable to service tax as per their tender document which has added the amount of service tax at the rate of 12.36% As the activity of the appellant was known to the appellant that it is taxable service, in that circumstance, extended period of limitation is rightly invoked. He further submitted that if activity of t....
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....iod of limitation is invocable. 8. But the facts of the case are somehow different as in this case the vital question to decide that extended period of limitation is invocable or not, is the investigation conducted against the appellant in the Year 2016 itself wherein certain communications were exchanged between the appellant and the department for asking certain documents and why they are not paying service tax on their activity. But thereafter, no action has been taken against the appellant within time bound period and only after 4 years a show cause notice has been issued to the appellant. Further, a clarification was also sought which was answered that on the activity undertaken, no service tax is payable. Further, the issue involved ....