TaxTMI 
TaxTMI 
2025 (6) TMI 851
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....r. Akshat Agarwal, Advocate for the Appellant Mr. S. K. Jha, Authorized Representative for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The appellant is in appeal against the impugned order demanding Service Tax for the period 2015-16 to 2016-17 on the basis of information received from Income Tax Department that appellant has shown a income of Rs. 2,24,01,689/- against the provision....
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....contractor providing works contract which are exempted. The appellant also submitted that on the basis of Form 26 AS demand cannot be raised against the appellant. But the Ld. Commissioner (Appeal) held that the work has been executed by the appellant on the basis of work order awarded by private contractors and confirmed the demand against the appellant. 4. Aggrieved from the said order, the app....
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....pt from the payment of Service Tax as main contractor who is supplying the service through the appellant is also exempt as per the CBC circular no. 147/16/2011 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 origin....
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....re not in dispute. 11. As claimed by the appellant that the work executed by the appellant pertains to construction of railways which is exempt from payment of Service tax in terms of Serial No. 14 of the Notification No. 25/2012 dated 20th June, 2012 which is evident from the said entry which is extracted here below: "14 Services by way of construction, erection, commissioning, or installation....