TaxTMI 
TaxTMI 
2025 (10) TMI 492
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....Appellant M/s R. N. Contractor, Proprietor: Shri Ravi Nandan Pandey, is registered with the Service Tax Department. On the basis of Third party data, some difference was observed for the Financial Year 2015-16 to 2017-18 (upto June 2017). Accordingly, Show Cause Notice [SCN] dated 29.12.2020 was issued. The Service Tax demand has been calculated as under:- Sr. No. Financial Year Name of the party Taxable value as per 26AS (in Rs.) Service Tax Rate (%) Service Tax payable Service Tax paid as per NSDL Service Tax short paid by the service provider 1 2015-16 Tata Projects Limited 7,91,651 As per Bill No. RNC- FDN-01 dt. 03.03.16 & RNC-FDN-02 dt. 06.03.16 58,483 14,429 ....
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....nd as proposed in the SCN was confirmed and following order was passed:- ORDER "(1) I confirm the demand of Rs. 1,99,523/- (Rupees One Lakh Ninety Nine Thousand Five Hundred and Twenty Three only) including Cesses, as service tax short paid against M/s R.N. Contractor, Prop. Shri Ravi Nandan Pandey, Village Purekumedan Mishrauli, P.O. Sariyawan, Tehsil Sohawal, Faizabad 224001, and order for recovery of the same under the provisions of proviso to Sub-Section (1) of Section 73 read with Section 73 (2) of Chapter V of the Finance Act, 1994. (ii) I order for charging Interest at the appropriate rate under the provisions of Section 75 of the Finance Act, 1994 on the amount of Service Tax confirmed at (i) above. (ii....
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....Transmission Ltd & M/s R.S. Infraproject Pvt Ltd. For better appreciation of facts a column wise table is reproduced below:- Work Order Issued By Work Order No. & Date Scope Of Work M/s Tata Project Ltd. T&D/LKO-KNP/10198 dated 03.03.16 Foundation work of 400 KV Transmission Line (LKO-KNP). Cement & fabricated reinforcement steel shall be issued by M/s Tata Project Ltd. Service Tax: As applicable M/s Isolux Corsan India ICI/Foundation/GND /14- 15/WO-06 dated 10.03.15 Foundation work of 400 KV Transmission Line (Gonda-Sahjahanpur). Cement & fabricated reinforcement steel shall be issued by M/s Isolux Corsan India. Service Tax: Paid on submission of documentary evidence of payment of tax M/s Unitech P....
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....ayana Builders (P) Ltd. reported as 2018 (10) G.S.T.L. 118 has held as under:- "11. As already pointed out in the beginning, all these assessees are covered by Section 65(25b) of the Act as they are rendering 'construction or industrial construction service', which is a taxable service as per the provisions of Section 65(105) (zzq) of the Act. The entire dispute relates to the valuation that has to be arrived at in respect of taxable services rendered by the assessees. More precisely, the issue is as to whether the value of goods/materials supplied or provided free of cost by a service recipient and used for providing the taxable service of construction or industrial complex, is to be included in computation of gross amount charged....
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....ecipient, it does not enter into the equation for determining the value on which service tax is payable. b. The amount charged should be for "for such service provided" : Section 67 clearly indicates that the gross amount charged by the service provider has to be for the service provided. Therefore, it is not any amount charged which can become the basis of value on which service tax becomes payable but the amount charged has to be necessarily a consideration for the service provided which is taxable under the Act. By using the words "for such service provided" the Act has provided for a nexus between the amount charged and the service provided. Therefore, any amount charged which has no nexus with the taxable service and is not a ....