2025 (6) TMI 1596

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant and has dropped the penalty under Section 76 but confirmed the demand by invoking the extended period of limitation. 2. Briefly the facts of the present case are that that the appellant had rendered services to the Airport Authority of India, Amritsar, the Airport Authority India, Jaipur, Municipal Corporation, Amritsar, Municipal Council, Mohali, Sainik Guest House, Amritsar, Improvement Trust, Amritsar, Badminton Hall, Nawanshahar, Punjab Police Housing Corporation, Punjabi University, National Science Centre, Amritsar, Superintendent Engineer (Galiara Project), Power Grid Corporation of India, Mohan International Builders, Mayor World School and Midas etc., but they did not pay the Service Tax on the services provided under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in deposit of the service tax due to reasonable cause covered by Section 73(3) of the Act not warranting issuance of any show cause notice for the reason that most of the period, the proprietor remained hospitalized after meeting with a severe car accident as such the benefit of these circumstances ought to have been given and penalty ought not to have been imposed under any of the Section or the Act. He further submits that the appellant is entitled to the benefit of Section 80 corresponding to the tax already paid along with interest by the appellant before the issuance of show cause notice merits to be extended. He further submits that for the period 2007-08 onwards the amount in question has been shown in the books of accounts as tax pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lex even after 01.07.2007 as the service under the works contract services is totally different from that of commercial or industrial construction/ construction of residential complex. In support of this submission, he relied upon the decision of this Tribunal in the case of M/s SAB Industries Limited Vs Commissioner of Central Excise and Service Tax, Chandigarh-I passed by Final Order No.60190/2023 dated 12.07.2023 in Service Tax Appeal No.386 of 2011. 6. As regards the activity done for Mayor World School as the construction service related to an educational institute which is out of ambit of commercial or industrial construction. For this submission, he relied upon the decision in the case of Rattan Das Gupta & Co. Vs CCE, Jaipur - 20....