TaxTMI 
TaxTMI 
2025 (6) TMI 851
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....e Tax Department that appellant has shown a income of Rs. 2,24,01,689/- against the provision of service during the impugned period. Therefore, the Show Cause Notice dated 08.10.2020 was issued to the appellant to demand Service Tax from the appellant. 2. The appellant contested the Show Cause Notice but the demand against the appellant was confirmed for Service Tax of Rs. 33,18,402 alongwith interest and penalties under Section 77 & 78 of the Act was also imposed. The said order was challenged before the Ld. Commissioner (Appeal) on the ground that the service provided by the appellant is covered under exemption Notification No. 25/2012 ST dated 20th June, 2012 and the service provided to the Government Local Authority or Government Aut....
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....47/16/2011 ST dated 21.10.2011. In that circumstances, it is clear that impugned order deserved no merit and the same is to be set aside. 6. On the other hand Ld. Authorized Representative submitted that the appellant has failed to provide the original work order awarded to the main contractor to whom the appellant had provided the service therefore, it cannot be ascertain that the services provided by the main contractor are exempt from payment of Service Tax or not. 7. Heard the parties. Considered the submissions. 8. We find that the sole issue is that whether the appellant is liable to pay Service Tax against the demand raised on the basis of Form 26AS obtained from the Income Tax Department or not? 9. We find that in this c....
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....As the activity undertaken by the appellant with regard to construction do not clearly showing that it is in regard to railways which can be evident from the work order assigned to the main contractor, therefore, the work order assigned to the main contractor is essential to ascertain the fact that the activity undertaken by the appellant is in regard to railways. Therefore, we direct the appellant to produce the work orders issued to the main contractor to ascertain the true facts. 12. In that circumstances, we remand matter back to the Ld.Commissioner (Appeal) to ascertain the said fact on production of work orders issued to the main contractor by the appellant. 13. In view of this, the appeal is disposed off by way of remand. ( ....
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.... be made in between 05th and 10th every month for the previous month. Kind Attn Person - Mr. Diwakar Kumar (9931269993 & 9431192253) Thanking You Yours faithfully. For ANPR Construction Pvt. Ltd. Authorised Signatory ADDRESS OFFICE :- ANPR PROJECTS PVT LTD A-7/5PHASEIII CHANDRAMA COMPLEX KHARVELNAGAR BHUBANESWAR ODISHA 751010 Document 2 MCPL- SSC (JV) A+bx-6 17 17/01/2017 To M/s Poonm Construction & Co., Canary Hill Road, Hari Om Path, Hazaribag Pin 825301 WORK ORDER Sub :- This Work Order is providing for Earth cutting filling, blanketing compaction, construction of minor bridges, drain and other ancillary works in Reach -IX from 05.000 KM. to 10.000 KM. in connection with construction of new BG Rail li....
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....0613 ...... Dt. 29.10.2016 Kind Attn - Mr.Diwakar Kumar (9334157433, 9931269993 & 9431192253) Sub: - Work Order for Earth work in cutting, filling, blanketing, compaction, construction of minor bridges, drain and other ancillary works in Reach- VI from11.500 Km. to 16.000 Km. in connection with construction of new BG Rail line between TORI-SHIVPUR inLatehar Dist. in Jharkhand State Dear Sir. We had been awarded by Tender No. 25 of 13-14(open) south for two packet system for Earth work in cutting, filling, blanketing, compaction, construction of minor bridges, drain and other ancillary works in Reach- VI from11.500 Km. to 16.000 Km. in connection with construction of new BG Rail line between TORI-SHIVPUR inLatehar Dist. in ....