TaxTMI 
TaxTMI 
2025 (3) TMI 1342
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.... 2. The facts of the case in brief are that the Appellant is a contractor engaged in the business of various kinds of construction under the category of 'Works Contracts'. Information received from Income Tax Department regarding turnover of the Appellant during the Financial Year 2015-16 & 2016-17. On the basis of said information, the Department initiated an enquiry against the Appellant and it was found that no Service Tax was paid by him during the said financial years. The turnover of the Appellant as declared in the ITR/ 26AS statement is as below:- Financial Year Gross Amount as per ITR/26AS 2015-16 Rs.11,88,29,731/- 2016-17 Rs.8,92,91,584/- The Appellant was requested by the Department to furnish details of S....
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....e Appellant were exempt from service tax as per clause 12A of Notification No.25/12-ST dated 20.06.2012 amended vide Notification No.9/16-ST dated 01.03.2016. It was also contended that proposed construction of stadium was for non-commercial and non-industrial purposes and Noida Authority is a Government Authority where 100% participation by way of equity or control is by U.P. Government and the said Authority has been setup by way of an Act passed by the U.P. Government to carry out functions of Municipality as assigned under Article 243W of the Constitution. The Noida Authority takes care of Roads, Water Supply, Street Lights, Sewerage, Drains, Disposal of Industrial Waste and Town Refuse which are functions of Municipality defined under ....
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....of Notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 210 (E),dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under Section 66B of the said Act, namely: ------- 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other....
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....y was exempt from service tax. Governmental authority was defined as an authority established by an Act of the Parliament or a State legislature and was hundred percent in the control of Government. It was also provided that such body must perform works as mentioned in Article 243W of the Constitution. 8. Vide Notification No.06/15-ST dated 01.03.2015 item (a), (c) & (f) in clause 12 of Notification No.25/12-ST dated 20.06.2012 were omitted. It shows that construction of original work for non-commercial purposes for governmental Authority was made taxable with effect from 01.03.2015. However, a new entry as (12A) was inserted to Notification No.25/12-ST dated 20.06.2012 vide Notification No.09/16-ST dated 01.03.2016 for granting exemptio....
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....tive from 01.04.2015. 10. Noida Authority is set up by the U.P. Government in exercise of powers conferred under Section 3 of the Uttar Pradesh Industrial Area Development Act The UPIAD Act, 1976 passed by U. P. Legislative Assembly. As per Section 3(3) of the UPIAD Act, the management including chief executive will be appointed by the U.P. Government. It shows that hundred percent control of the body established under the UPIAD Act will be by the U.P. Government. As per Section 6 (e) of UPIAD Act, the function of the Authority set up under the said Act includes to provide amenities and municipal services. The above facts confirm that Noida Authority falls within ambit of governmental Authority as defined under clause 2(s) of Notificatio....