TaxTMI 
TaxTMI 
2024 (9) TMI 5
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.... entered into construction, development and maintenance of flyovers, footpaths, public parks, concretization of tramline tracks, bridges, etc. 1.1. HRBC has also engaged in providing the service of 'sale of space or time for advertisement service'. They have provided advertisement rights to different advertising agencies namely, M/s. SELVEL Advertising Pvt. Ltd., M/s. Accord Advertising Pvt. Ltd.etc. for display of hoardings and kiosks at Vidyasagar Setu (i.e., 2nd Hooghly Bridge), Gariahat Flyover, AJC Bose Road Flyover, Park Street Flyover, Lock Gate Flyover, Khidderpur Flyover & Bridge and other premises. 1.2. HRBC has also engaged in providing 'technical testing and analysis service' by way of testing of concrete cube, testing of ....
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....against the appellant and alleged that the appellant had not paid appropriate Service Tax on the above said services rendered by them to various customers. On conclusion of the investigation, a Show Cause Notice dated 18/19th April, 2012 was issued to the Appellant, demaning Service Tax of Rs.2,02,68,877/-, including cess, along with interest and penalty. 3. The said Notice was adjudicated by the Ld. Commissioner vide the impugned order wherein the demand of Rs.1,91,79,580/- was confirmed along with interest; the order also inter alia imposed equal amount of tax as penalty under Section 78 of the Finance Act, 1994. Penalty was also imposed under Section 77 of the Finance Act. An amount of Rs.1,25,99,492/- already paid by the appellant wa....
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.... the service was rendered to themselves. 5.3. Regarding the demand of Service Tax under the category of 'commercial or industrial construction service', it is their submission that the actual work was done by M/s. Macintosh Burn Limited, who in turn had engaged M/s. U.I.C. Infrastructure India Pvt. Ltd., Anandalok, Block 'A', 1st Floor, 227, A.J.C. Bose Road, Kolkata - 700 020 for execution of the aforesaid work. Accordingly, they contend that the liability to pay Service Tax will fall on M/s. U.I.C. Infrastructure India Pvt.Ltd. 5.4. Regarding invocation of extended period of limitation to demand service tax, the appellant submits that in order to invoke extended period the ingredients of willful suppression, mis-declaration and inte....
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....dyasagar Setu and they have undertaken various other services also on receipt of consideration. 9.1. The appellant has provided advertisement rights to different advertising agencies namely, M/s. SELVEL Advertising Pvt. Ltd., M/s. Accord Advertising Pvt. Ltd.etc. for display of hoardings and kiosks. We observe that this service is liable to service tax under the category of 'Sale of Space or Time for Advertisement'. 9.2. The appellant has also engaged in providing 'technical testing and analysis service' by way of testing of concrete cube, testing of coarse aggregate and fine aggregates, testing of reinforcing bars, testing of bricks, testing of pH value of water, testing of strength of soil, non-destructive testing of civil e....
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....llant that all the services rendered by them are not liable to Service Tax. Thus, we hold that the appellant is liable to pay service tax on the above said taxable services rendered by them. 10. Regarding invocation of extended period of limitation to demand service tax, the appellant submits that in order to invoke extended period the ingredients of willful suppression, mis-declaration and intention to evade payment of tax must be present. All these ingredients are absent in this case. We observe that the appellant is a Statutory Organization established by the Government and all the facts and figures pertaining to the organization are available in the public domain. The appellant submitted that they have acted in a bonafide manner and ....
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....facts and circumstances of the case. The demand of tax vide show cause notice dated 22-11-2005 for extended period cannot be sustainable. 6. In view of the above discussion, we set aside the demand of tax on scientific or technical consultancy and technical testing and analysis as barred by limitation. The appeal is allowed." 10.2. In view of the above, we hold that the extended period of limitation cannot be invoked in the instant case. Accordingly, the demand, if any, is to be restricted to the normal period of limitation only. Since suppression of facts with intention to evade payment of tax is not established, no penalty imposable on the appellant. 11. In view of the above discussion, we set aside the demand confirmed in the im....