TaxTMI 
TaxTMI 
2025 (7) TMI 413
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....The appellant, M/s S.B. Construction Company, is the holder of Service Tax Registration. During scrutiny of ST-3 returns, the department vide letter dated 23.12.2014 asked for the copy of final accounts for the FY 2012-13 & 2013-14 along with copy of work orders in respect of work executed during the period 01.01.2013 to 30.09.2014 and month-wise as well as work order-wise details of payments received for the period 01.01.2013 to 30.09.2014 with copy of running bills, work completion certificates and copy of bills of material supplied in respect of execution of work and VAT returns for the period 01.01.2013 to 30.09.2014, from appellant. 2. On examination of the aforesaid documents / information, it was observed that the appellant is eng....
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....ased on system requirement & work of HP Welding work in Boiler & Turbine. The aforesaid activities are also alleged to be Management, Maintenance or Repair Services. Therefore, service, tax on provision of these services is leviable. (iv) Man Power Supply to Bharat Heavy Electricals Limited and Rajasthan State Ganganagar Sugar Mills are the activities relating to Manpower Recruitment and Supply Service. In terms of Notification No. 30/2012-ST, dated 20.06.2012, the service provider i.e. the assessee is liable for payment of 25% of service tax and the remaining liability of 75% is to be discharged by the service receiver. 3. From the scrutiny of the documents, it was also observed that the appellant had received taxable ....
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....40LST001 The issuance of two number is because of clerical mistake on part of the department. Based on this the department cannot have the unfair advantage. It is submitted that the appellant has shown its work done during the relevant period in the registration number AAEFS2040LST001 hence in registration number AAEFS2040CST001 nil returns have been filed. The demand in question has been raised based upon nil return filed for registration number AAEFS2040CST001. The demand is otherwise based on Form 26AS as was filed by the appellant before the income tax department, it being the one assesse only in respective of two registration numbers. 5. Learned Counsel further submitted that the payment of amount of service tax of Rs. 38,08,691/....
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.... parties, perusing the grounds of the appeal and the decisions relied upon by the appellant we observe that the appellant vide reply to the show cause notice dated 08.05.2015 and with two additional submissions along with documentary evidences given at the time of personal hearing dated 13.08.2015 and 16.02.2016 has brought the fact of two service tax registration to have been issued in his favour It also brought to the notice that the service tax liability stands discharged under one of such registration number (AAEFS2040LST001) and the nil returns have been filed for registration number AAEFS2040CST001. 8. With respect to classification of the service also the service is denied to be classified under Management Maintenance and repair s....