2025 (7) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... alleged that the appellant has not paid service tax amounting to Rs.3,61,25,889/-. 2.1 Further, an information was gathered that the appellant has provided site formation and clearance, excavation and earthmoving and demolition services to M/s Jindal Steel & Power Limited (JSPL), Patratu. 2.2 Investigation was started. The appellant did not response. Thereafter, the appellant furnished certain documents and on scrutiny of the said documents, it reveals that the appellant has received taxable amount of Rs.4,51,80,553/- and Rs.2,94,74,195/- during the period 2008-09 and 2009-10 whereas they declared taxable amount of Rs.1,80,570/- and paid service tax of Rs.18,567/-. 2.3 Therefore, summon was issued to the appellant. But the appellant did....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of penalty was also imposed and a penalty of Rs.10,000/- was also imposed under the provisions of Section 77 of the Finance Act, 1994. 2.9 Against the said order, the appellant is before us. 3. Shri Joy Narayan Kumar, Director of the Appellant Company, appeared on behalf of the appellant and filed a written submission. In the written submissions, it is stated that the appellant has executed work for JSPL in FY 2008-09 and 2009-10 and in 2010-11 and 2011-12 under the Pradhan Mantri Grameen Sadak Yojna ("PMGSY"). He also submits that the work under PMGSY is beyond the purview of service tax. The impugned order has included work under PMGSY also for calculation of service tax, which is ex-facie erroneous and bad in law. 3.1 It is further ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lause 10(j) of the Agreement, if any service tax is payable, the same shall be borne by JSPL on production of requisite documents. Admittedly, neither the appellant paid the service tax to the Department nor any documents have been produced for payment of service tax by the appellant. In that circumstances, JSPL has rightly not paid the service tax. In fact, it is the liability of the appellant to pay the service tax and raise invoices for payment of service tax on the service recipient, which the appellant has failed to do so. Further, the appellant's claim is that they have executed the work under Pradhan Mantri Grameen Sadak Yojna, which was awarded to the appellant by way of Hindustan Steel Works Construction. The said issue has not bee....