2025 (1) TMI 143

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.... the Appellant: Shri Bharat Raichandani, Advocate. For the Respondent: Shri Dhananjay Dahiwale, Authorized Representative. PER: S.K. MOHANTY The facts of the case are that M/s Bharat Heavy Electricals Ltd. (BHEL), in the present case, had awarded the contract for installation and commissioning of the Thermal Power Plant to M/s Sunil Hi-tech Engineers Ltd. Pursuant to such contract awarded....

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....penalties under Section 77 and 78 of the Finance Act, 1994. The show cause notice issued to the appellants had invoked the extended period of limitation, provided under Section 73 of the Act of 1994. 2. Heard both sides and examined the case records. 3. The issue with regard to levy and collection of service tax from the sub-contractor was highly contentious and there were divergent views ex....

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.... subcontractor, there is no element of fraud, collusion, mis-statement etc., for invoking the extended period of limitation for issuance of the show cause notice. In support of such contention, the appellant has relied upon the orders passed by the Co-ordinate Benches of the Tribunal, in the cases of M/s. Vinoth Shipping Services Vs. Commissioner of Central Excise and Service Tax, Tirunelveli - 20....

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.... is concerned, the statute clearly mandates that the same should be issued within the normal period of one year from the relevant date. However, under exceptional circumstances, where there is involvement of fraud or collusion or willful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the Rules made there under with intent to evade payment of s....