TaxTMI 
TaxTMI 
2025 (7) TMI 152
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.... demand of Service Tax of Rs.15,83,843/- alongwith interest and imposition of equal penalty under Section 78 of the Finance Act, 1994. 2. Facts of the case in brief are that during the F/Y 2016-17 the Appellant M/s Dharmendra Gautam had provided construction service in respect of Public Road & Government Building but now dispute pertains to construction work of godown & office for storing of electronic voting machine, construction & repair of Tourist Avas Grih, construction of fire fighting& fire alarm system in District Court, Agra and repair of Court Room building and Commissioner Agra premises and construction & repair of strong room in Naveen Galla Mandi. 3. On the basis of information for the F/Y 2016-17 received from IT departme....
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....artly allowed, confirmed demand of Service Tax to the tune of Rs.15,83,843/- pertaining to construction of godown & office for storing of electronic voting machine, construction & repair of Tourist Avas Grih, construction of fire fighting& fire alarm system in District Court, Agra and repair of Court Room building and Commissioner Agra premises for which work entrusted by PWD Department and construction & repair of strong room in Naveen Galla Mandi, interest and equal penalty under Section 78 of the Act and deleted the penalty imposed under Section 77 of the Act. 6. Aggrieved with the impugned order, to the extent of demand of service tax confirmed and penalty under Section 78 imposed, the Appellant has filed the present appeal. 7. Ld....
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....r definition of 'repair' as held by Commissioner (Appeals). According to the Appellant, it would fall under 'original work' and taxable value of work has to be taken as 40%. Further, it was submitted that perusal of work order shows no service tax was mentioned in it, therefore value has to be treated as cum-tax value. It was submitted, the Commissioner (Appeals) denied the exemption as work order were of 2016-17 and according to entry No.12A of Notification No.9/2016-ST dated 01.03.2016 the work contract has to be prior to 01.03.2015. Lastly, it was argued the SCN was issued on the basis of information for the F/Y 2016-17 received from Income Tax Department under third party data exchange, noticee has received amounts for providing taxable....
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....dition/alternation and new construction were carried-out, thus there is force in Appellant's argument that construction work at above mentioned places falls under definition of 'original work' under Rule 2(A) of Service Tax (Determination of Value) Rules, 2006 which means all new constructions, all type of additions & alterations to abandoned or damaged structure on land that are required to make them workable, hence the Adjudicating Authority is directed to re-quantify the demand of service tax on above work orders on 40% of value under 'original work' under Rule 2A of Service Tax (Determination of Value) Rules, 2006 and also by giving benefit of cum-tax value. 11. The next issue is construction & repair of strong room in Naveen Galla M....