TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 884
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....ayable under Section 75 and/or Sec 73 B of the Act. (ii) I also impose a penalty of Rs. 97,28,749/- (Ninety Seven lacs Twenty Eight thousand Seven hundred and forty Nine only) on M/s Utility Powertech Limited, Rihand Nagar, Distt-Rihand Nagar, Sonebhadra under section 78 of the Finance Act, 1994. (iii) I also impose a penalty of Rs. 10,000/- (Ten thousand only) M/s Utility Powertech Limited, Rihand Nagar, DisttRihand Nagar, Sonebhadra under section 77 of the Finance Act, 1994 for contravention of section 69 & 70 of the Finance Act, 1994 read with rule 4 and 7 of the Service Tax Rules, 1994. (iv) I also impose a penalty of Rs. 10,000/- (Ten thousand only) on Shri S.C.Sharma, Resident Manager, M/s Utility Powertech Limited, Rihand Nagar, Distt-Rihand Nagar, Sonebhadra, under section 77 of the Finance Act, 1994." 2.1 Appellant was registered with the Service Tax Department vide Registration No.AAACU3458PST014 and was engaged in providing taxable services under the category of manpower supply/ maintenance or repair courier agency/ security agencies/cleaning services, as defined under Section 65 of the Finance Act, 1994, as amended (hereinafter referred to ....
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....ax with reference to executed agreement and specifically state about the service tax component in the said payments. Vide letter dated 29.06.2011 AGM, Finance, NTPC confirmed that the payments made to UPL is inclusive of service tax and no service tax is paid to UPL in case of Horticulture Works. Further, investigations were carried out at the NTPC end also. 2.6 Investigations revealed that appellant provided services namely manpower supply/maintenance or repair courier agency/ security agencies/ cleaning services to Service Receiver, M/s NTPC, Rihand Nagar during the period from 2006-07 to 2010-11 against assignment letters issued by NTPC and as detailed and quantified in terms of operational details and money to be paid to service provided in corresponding LOA's. As per figures provided by NTPC, total payment made to by NTPC, during these financial years is as indicated in the table below: 2006-07 Rs.8,96,95,977/- 2007-08 Rs. 10,74,78,515 2008-09 Rs. 12,99,82,640/- 2009-10 Rs. 13,32,72,679/- 2010-11 Rs.14,01,81,986/- 2.7 Against each LOA during the aforesaid period, NTPC made payment to appellant and such total payment made to appellant is ....
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....Tax, Ed. Cess, and Secondary & Higher Ed. Cess, total amounting to Rs.97,28,749/- which was not paid by the party on manpower supply/maintenance or repair courier agency security agencies/ cleaning services within stipulated time te. on or before the due date as prescribed under the provisions of the Finance Act, 1994 read with Service tax Rules, 1994, Rules during the financial year 2006-07, 2007-08,-2008-09, 2009-10 and 2010-11, ne detailed in Appendix A-I, should not be demanded and recovered from them under the provise to Section 73(1) and/or Sec 73 A of the Finance Act, 1994 along with interest payable under Section 75 and/or Sec 73 B of the Act. (ii) Service Tax, Ed Cess and Secondary & Higher Ed. Cess, total amounting to Rs 53,22,492/- which was not paid by the party on the services rendered as "Interior Decorators' within stipulated time on or before the due date as prescribed under the provisions of the Finance Act, 1994 read with Service tax Rules, 1994 Rules, during the financial year 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11, as detailed in Appendix A-II, should not be demanded and recovered from them under the proviso to Section 73(1) of the Finance A....
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.... revenue and thereafter a verification report has been produced, the same is reproduced below- 4.1 We have considered the impugned orders along with the submissions made in appeal, during the course of argument and also in the verification report with regards to the computation provided. 4.2 Impugned order after discussing the issue of Horticulture work have give the relief to the appellant in respect of the demands made under this category. Therefore, the demand has been taken up only in respect of other services as detailed in table below:- Year Payment actually received Payment received on account of Horticulture work Payment received on account of Manpower supply/maintenance or repair/courier agency/security agency/cleaning services (23) 1 2 3 4 2006-07 8,96,95,977 83,78,214 8,13,17,763 2007-08 10,74,78,515 98,60,075 9,76,18,440 2008-09 12,99,82,640 1,11,67,920 11,88,14,720 2009-10 13,32,62,679 99,05,864 12,33,56,815 2010-11 14,01,81,986 1,25,36,187 12,76,45,799 TOTAL 60,06,01,797 5,18,48,260 54,87,53,537 4.3 Though....
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....S 10107473 99909 10107382 576673 9530709 MANAGERIAL REIMBURSEMENT 2149414 0 2149414 42910 2106504 Total 123231368 904746 124136114 4507215 119628899 2009- 10 CLEANING ACTIVITIES 43651714 526753 44178467 1409417 42769050 COURIER SERVICE 206259 0 206259 3977 202282 MANPOWER SUPPLY 51510155 262439 51772594 927871 50844723 REPAIR& MAINTENANCE 23009752 309688 23319440 794395 22525045 SUPPLY OF GOODS 615228 41215 656443 19065 637378 MANAGERIAL REIMBURSEMENT 2670527 905 2671432 54478 2616954 Total 121663635 1141000 122804635 3209203 119595432 2010- 11 CLEANING ACTIVITIES 28452660 660171 29112831 -333504 29446335 COURIER SERVICE 302355 0 302355 25536 276819 MANPOWER SUPPLY 62559452 412469 62971921 898102 62073819 REPAIR& MAINTENANCE 28813789 143703 28957492 522295 28435197 SUPPLY OF GOODS 1900449 0 1900449 ....
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....Letter No.: UPL/RhSTPP/549 dt. 26.09.2005 on the subject of Deployment of Tractor with Trolly in Plant Area and the mentioning therein scope of Work as Deployment of Tractor with Trolly alongwith driver, lubricants, diesel etc. in Plant Area for 8.00 hrs. per day as per direction of Engineer-incharge. The subject award letter is for Rs. 1,46,695.00 and w.e.f. 27.10.2005 for a period of twelve months. Whereas in the excel sheet for the year 2006-07, the party has shown receipt (gross value) Rs. 8,475.00 Rs. 19,284.00, 42,253.00 Rs. 11,012.00 & Rs. 13,887.00 Rs. 12,151.00 and Rs. 11,804.00 at sl. No. 566 to 572 of the sheet under the head of manpower supply. The total of above entries comes to Rs. 1,18,866.00 whereas the subject award letter is for Rs. 1,46,695.00 * Detailed Award Letter No.: UPL/RhSTPP/556 dt. 29.10.2005 on the subject of AMC for Cleaning Drains in Plant Area and mentioning therein scope of Work as cleaning drains, manholes, underground ipe lines etc. and transportation of mud upto 2 Km distance by tractor trolley as per instruction of Engineer-in-charge and Technical Specification. The subject award letter is for Rs. 2,61,025.00 and w.e.f. 31.10.2....
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....xcel sheet for the year 2008-09, the party has shown receipt (gross value) Rs. 12,43,346.00 Rs. 11,78,560.00 Rs. 11,09,402.00 & Rs. 11,29,065.00 at sl. No. 709 to 712 of the sheet under the head of Repair and Maintenance. Whereas the subject award letter is for Rs. 1,35,05,930.00. Further, I find that the total of above four entries comes to Rs. 46,60,373.00 and for similar type of work as mentioned above in respect of Detailed Award Letter No.: UPL/RhSTPP/604 dt. 12.05.2006, the party has treated the service as cleaning activities. * Detailed Award Letter No.: UPL/RhSTPP/898 dt. 03.07.2008 on the subject of Unloading of Coal from BOBR and BOX-N Wagons in Track Hopper 1 & Il and mentioning therein scope of Work as unloading of coal from BOBR and BOX-N wagons in Track Hopper including poking & cleaning of rail track & as per Scope of Work, Terms & Conditions, BOQ & instruction of of Engineer-in-charge. The subject award letter is for Rs. 1,35,03,700.00 and w.e.f. 15.07.2008 and for a period of twelve months. Whereas in the excel sheet for the year 2008-09, the party has shown receipt (gross value) as Rs. 18,87,653.00 Rs. 18,29,894.00 Rs. 20,99,872.00 Rs. 34,30,249,....
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....ble CESTAT, they have to submit documentary evidence like copy of bill or copy of payment advise mentioning therein that a particular amount relates to a particular contract/agreement/award letter, he assured to submit the same but I find that nothing is heard in the matter till date. Hence, I find that the party did not comply with the direction of the Hon'ble CESTAT and did not produce any documentary evidence to link the payment (as received from NTPC) with the award letter. In absence of documentary evidence it is not possible to segregate the receipt of the party in different services like manpower supply, maintenance or repair, courier agency, security agencies and cleaning services etc. Accordingly, it is also not possible to verify the various deductions like TDS(IT), retention, supply of goods, security deposit and penalty as claimed by the party in their excel sheet. In absence of cooperation by the party I do not find any reason to interfere with the Order-In Original No. (ST)-148/2011) 39 of 2012 to the extent of confirmation of demand on Short payment of service tax of Rs.97,28,7491- on Man Power Supply/ Maintenance or Repair/Courier Agency/Security Agency/Cleaning....
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.... the figures as provided before the Adjudicating authority have been taken for computation of tax Tability With Respect to value of material sold during provision of service: The claim of the appellant for an amount of Rs. 3,12,06,734/- regarding sale of goods during provision of services, on the basis of VAT Returns, has been considered in the Verification report. 3. With respect of amount received as reimbursement from NTPC: An amount of Rs, 2.18,09,458/- has been claimed by the party as reimbursement, however, an amount of Rs. 1,56,77,774/- has been considered in the Verification Report. In reconciliation statement for the year 2010-11 in Annexure 9, the party has daimed deduction under column H for Rs 35,48,353/ -. On going through the Paper Book 1, it revealed that managerial reimbursement is of Rs: 15,64.679)- only and an amount of Rs. 19,83,674/- is claimed against healthcare and the job description shown as Nurses, which would appear to fall under the category of Manpower For example, LOA No. 367 (Page No: 184), Job Description shown as "Nursing staff at Bihand Hospital" and the classification of service is "Manpower". Furthermore, benefit of the reimbursement valu....
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....8593 9905664 106 75512 2618166 1:43023 ED58029 0 2000-19 140:81385 125861850 14320096 6551112 125361BI 8300119 1554679 920454 60061179 458657456 141953900 5196442 51848350 31206764 1417579 4240195 728060 dated 16.07.2025 | Taxable Value |of calculation of for the purpose Service Tax Reimbursement towards Workers Compensation, Insurance, Provident Fand, Medical, Safety Grars |Excluding the reimbursement figures for Horticulture] Difference in Around between |Returns as per Declared Amount in ST Party including Service Tax The Comminicser already gave the benefit of As. S. L&,48,160/ on account of Horticulture Nork, so, the figure cannot be changed at this point of verification. Therefore, ane have no take the figures as aloved by the Commissioner in their DIO. Horticulture figures provided by the Party also includes the figures ofneimbursement mude for the services provided. Further, the same reimbursement figure for horticulture also includes in the exemption dained under Reimbursement colouran towards compensation, insurance, pl, medicalett, Therefore, the party was taking the benefit of exemption of reimbursement figure twice. Theref....
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....to the documents submitted by you on 22.07.2025 i view of the direction given by the Hon'ble Tribunal vide order sheet daled 16.07.2025. Oh going through the documents & appears that the ST-3 Returns for the F.Y 2000-07. 200700 4 000-07, 2007-06 6 2008-09 ern not available in the documents submitted. Therefore, L is requested to kindly provide the copy of ST-3 Raturns for the Shove said F.Vs. It is also requested to provide the copies of the following LOAs 571, 572. 616, 745, 831, 1001, 1101, 1102. 1117 Thanks & Regards. Santoch Kamer Santosh Kumar, Superintendent A.R CESTAT (A. R. ) Ofice, Allahabad estat allahabad [email protected] 31 Jaly 2026 at 13:28 ID: CESTATALLAHABAD «ccar ald @gmail. com . Forwarded message From: Dharmendra Srivastava [email protected]> Date: Tue, Jul 20. 2025, 2:18 PM Subject: Re: In the master of M's Utility Powertach Limitadwr.t. hearing dated 16.07.2025 To: cestat allahabad With respect to your mail, dated 29/07/2625, This is to inform you that ST-3 Retums for the F.V. 2006-07. 2007-08 5 2008-09 am not available with us. However, it is to state that être eppelart had not claimed any CENVAT Credit te....