2025 (8) TMI 240

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....ICE P. B. BAJANTHRI And HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY For the Petitioners : Mr. Vijay Singh, Sr. Adv. Mr.Anurag Saurav, Adv For the UOI : Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Advocate For the Pul Nigam : Md. Nadim Siraj, Adv. JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following ....

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....,2017 and the said order has been by passed without considering the reply submitted by the petitioner where the petitioner has mentioned that the petitioner has received all payments through Government Department for the construction of Bridges and Roads which were exempted under clause 13 of Notification No.25 of 2012- Service Tax Dated: 20.06.2012; as amended, Incorporating changes made till iss....

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....s is whether petitioner is entitled to have the benefit of exemption insofar as payment of service tax, insofar as execution of government work or not. It is necessary to reproduce table-1 which is part and parcel of the impugned order dated 29.09.2023 and it reads as under:- TABLE-I     F.Y. 2015-16 F.Y.2016-17 SL. No. Name of the Client Amount received as per Form 26AS Am....

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.... with the petitioner's reply before passing impugned order the authority has determined that the petitioner has failed to furnish work agreement and payment certificate in respect of item no. 1 to 6 and 8 of the aforementioned table, in that event, in all fairness the respondent should have resorted to in issuing one more show cause notice asking the petitioner to furnish work agreements and payme....