2025 (7) TMI 1338

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..... The facts of the case in brief are that on the basis of third party information received from the Income Tax Department for the Financial Year 2016-17 a show cause notice SCN dated 19.10.2021 was issued proposing to demand service tax amounting to Rs.9,57,881/- on the alleged gross receipts of Rs.63,85,870/- Vide the Order-in-Original dated 07.01.2023 the demand as proposed in the SCN was confirmed and equal amount of penalty under Section 78 and penalty of Rs.10,000/- each under Sections 77(1)(a), 77(2) & 77(1)(c) of the Finance Act, 1994 and late fee of Rs.40,000/- for non filing ST-3 returns under Section 70 of the Finance Act, 1994. Being aggrieved, the Appellant assessee filed the appeal before the first Appellate Authority and the l....

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.... being the service provider. 4. The learned Departmental Authorized Representative justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 5. Heard both the sides and perused the appeal records. 6. I find that the Appellant is a sub contractor of SIDCO. It is undisputed fact that the entire liability of service tax including the part of liability payable by the Appellant has also been discharged by the main contractor. Thus, there is no loss of revenue to the Government exchequer. In the present case the amount of service tax if collected from the Appellant would amount to double taxation, which is not justified. It is also submitted by the learned Advocate that ....

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.... cannot be enriched on account of double taxation and keeping in view that the Revenue has already earned its share of Service Tax whether coming from the pocket of main contractor or from the pocket of sub-contractor and keeping in view the earlier Boards' clarifications which were relevant during the period which stand relied upon the case of JAC Air Services and keeping in view that concept of Service Tax are still not clear and keeping in view that there was a pattern in the industry for payment of Service Tax by the main contractor and keeping in view that entire situation is revenue neutral, I deem it fit to set aside the impugned order and allow the appeal with consequential relief, as per law. ( Order pronounced in open court on ....

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....¤°à¤¾ इस विभाग में वर्ष-2016-17 में पूर्वान्चल विश्वविद्यालय, जौनपुर परिसर में रिसर्च एण्ड इन्वोशन सेन्टर के भवन का निर्माण कार्य कराया गया है । जिस पर विà....

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....•à¥‹à¤¤à¥€ जौनपुरन्ता यू० पी० स्टेट कांस्ट्रक्शन & इन्फार् ट्रपचर डेवलपमेन्ट कारपोरेशन लि० जौनपुर संलग्नक-उक्तवत् (चालान ) S. K. & COMPANY Minzezambro S. K. & COMPANY 2m2zacinto Proprietor Proprietor S. K. & COMPANY Document 2 48 - ....