2025 (8) TMI 610

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....rthmoving and demolition services and transport of goods by road. They have provided certain services to housing board, Chandigarh. On the conduct of an audit, on the housing board's account, Revenue noticed that the appellants have undertaken activity related to fabrication of huts for some dwellers and the same falls under works contract services. In spite of repeated request the applicants did not submit recipient wise details of the works undertaken. Therefore, a show cause notice dated 22.10.2012 was issued to the appellants demanding service tax of Rs. 14,25,804, along with interest, for the period 2007-08 to 2010-11, invoking extended period, while also proposing penalties. The proposals in the show cause notice have been confirmed b....

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.... Ballarpur Industries Ltd.-2007 (215) ELT 489(SC) * M Ramakrishna Reddy - 2009 (13) STR 661 (Tri.- Bang.) 3. Shri Yashpal Singh, learned authorized representative submits that the appellants have not submitted any records and documents as observed in the show cause notice and under those circumstances, revenue had to proceed on the available records; though, the appellants submits that the work executed by them was 'works contract service', they have not produced any document to prove that material has been used and VAT has been paid on the same. He further submits that no agreements were produced though the work orders clearly mentioned that 'the contract agreement for the work is under preparation'. 4. Heard both sides and ....

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....hat the works undertaken by the appellant are works contract. 7. Further, learned counsel for the appellants submits that the entire demand is barred by limitation. We find that the genesis of the case is on the audit, of the records of the housing board, conducted by the Revenue. When the details are available in the documents in public domain of a public sector undertaking, it cannot be alleged that the appellants have suppressed any material facts which intend to evade payment of duty. Revenue has not brought any evidence to prove that there was suppression, collusion, mis-statement etc, on the part of the appellants with an intend to evade payment of duty. Moreover, it has been held in a catena of cases that extended period cannot be....