TaxTMI 
TaxTMI 
2024 (12) TMI 740
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....f CGST, Surat. 1.1 The facts relevant to the matter are that appellant during 2009-10 to 2013-2014 (upto December 2013) was mainly engaged in providing construction services towards various public infrastructure of R & B department of state government. It is available on record that appellant neither collected nor paid the service tax under the belief that such services provided to various government department was exempt from service tax. It is also available on record that during inquiry by the officers of department, appellant submitted balance sheet, copies of work order, & ledger for the disputed period and officers duly verified the same and have found figures mentioned in the balance sheets matching with the figures mentioned in l....
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....npower Recruitment and Supply services and GTA services" which are taxable services as per Section 65(105) of the Finance Act, 1994 but they did not apply for inclusion of these services in his service tax registration; that the appellant has violated the provision of Section 66 of Finance Act,1994, Section 68 read with Rule 6 of the Service Tax Rules, 1994, and Section 70 of the Act read with Rule 7 of Service Tax Rules, 1994 as the appellant failed to pay the service tax amounting to Rs. 34,39,310/-. On that basis, demand of Service tax was confirmed along with penalty of Rs 34,39,310/- under the section 73(1), 73(2), 78 of the Finance Act, 1994 and a further, penalty of Rs. 10,000/- under section 77 of Finance Act 1994. The said order wa....
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.... there is no inquiry made at the end of recipient to ascertain the nature of service, and further, in any event, the same was exempt, value being below threshold limit of ten lacs in terms of notification no. 8/2003. It is further submitted that appellant has maintained complete records of his activity and demand of service tax is raised from income shown in balance sheet, hence question of wilful suppression of facts with intention to evade tax does not arise, consequently demand of tax is barred by limitation too. 3. Shri P Ganesan, Learned Superintendent (AR) appearing for the Revenue reiterated the findings given in the impugned Order. 4. We have heard both sides and carefully considered the records and submissions made before us.....
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....pellant owned nine trucks (dumpers) and that the same were used on rent basis to various individuals and that reimbursement received for supplying dumpers which is shown in ledgers/balance sheet as "truck bhada income" is a taxable services falling under the category of "supply of tangible goods" as defined under section 65(105) (zzzzj) of the Finance Act, 1994. It is observed that by reply dated 14-10-2014 to summons dated 7-10-2014 the appellant denied having provided supply of tangible good services during the disputed period, in support appellant submitted vouchers and affidavit to show the activity of transportation of goods was carried out by the appellant. It was a specific stand of the appellant that appellant has only provided tran....