2025 (7) TMI 1002

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....ncome Tax Department under the third party data exchange, the Department was of the view that the assessee received amounts on account of providing taxable services but did not pay the service tax due. Show cause notice SCN dated 21.10.2021 was issued demanding service tax of Rs.76,95,012/- alongwith applicable interest and to impose penalties under various Sections. The learned Adjudicating Authority vide the Order-in-Original dated 30.12.2022 passed the following order : - " ORDER (i) I confirm the demand of service tax of Rs.11,543/- (Rupees Eleven Thousand Five Hundred Forty Three only) is confirmed against the party under proviso to section 73(1) of the Finance Act, 1994 read with section 174 of Central Goods and Serv....

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....of the Notification 25/2012-ST dated 20.06.12 was extended without analyzing the services rendered and the status of the recipient i.e. M/s NTPC. (ii) It was the argument of the Department that since M/s NTPC was a Public Sector Undertaking and not an entity covered as government/local authority /governmental authority, therefore, it was outside the purview of recipients mentioned in the said Entry No.12 of the notification. (iii) The Entry No.12, as it stood during the period in question, too was reproduced by the appellant to argue that the work done (laying of tiles, preparing of slope etc.) was not specified in any of the prevailing clauses of this Entry, therefore, benefit of exemption extended to the respondent under....

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....appeal before the Tribunal. 6. Heard both the sides and perused the appeal records. 7. I find that the Appellant is a sub contractor and the demand of service tax amounting to Rs.3,32,445/- is attributable to the services valued at Rs.22,16,300/- rendered to M/s NTPC on the strength of work order dated 27.11.2014, sub contracted to the Appellant by the main contractor M/s Gannon Dunkerly & Company. 8. I find that the services were provided to M/s NTPC which is a governmental Authority and were exempted from levy of service tax. M/s NTPC being a public sector undertaking under the ownership of the Ministry of Power and is under control of the Government of India and is engaged in generation of electricity. I also find that the Hon‟ble ....