TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 919
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....service receivers, at various places in Haryana, during the period 2008-09 till 2014-15; they were not registered and did not pay applicable the Service Tax liability. Proceeding on the information obtained by the department from the Executive Engineer, HSWC, for the year 2008-09 to 2012-13, revenue issued various summonses dated 03.04.2014, 17.09.2014, 01.12.2014, 04.02.2015, 13.02.2015, 09.03.2015, 16.03.2015, 13.04.2015 and 23.04.2015 directing them to furnish the copies of contracts/ agreements/documents for the works undertaken by them, for the financial years 2009-10 to 2013-14; the appellant ultimately, provided the information/documents sought on 30.03.2015. It appeared to the department that the appellant was liable to Service Tax ....
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....Income Tax Act as a charitable organisation; thus, they were not taxable prior to 01.07.2012. Learned Counsel relies on the decision of this bench CESTAT Chandigarh Bench in the case of Suresh Kumar Gupta Contractor in appeal No. 50780 of 2014; CBEC Circular No. 80/10/2004-ST dated 17.09.2004 and submits that the buildings/constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health sanitation or philanthropic purposes and not for the purposes of profit are not taxable. Learned counsel, submits on the issue of extended period, that there was neither suppression of facts nor an intention to evade the payment of service tax on the part of the appellant; they were ....
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....ties; HSWC were also free to lend the godown to parties other than Central Warehousing Corporation or Food Corporation of India; HSWC was taking consideration for various other services linked to storage in warehouse specially in pre-negative list regime; thus, it can be concluded that the service of work contract provided by the appellant being an independent service than the service provided by HSWC, is liable to Service Tax up to 30.06.2012. He submits that the decision of this Bench in the case of Suresh Kumar Gupta (supra) is not applicable as the facts are different. 5. Learned AR submits as regard to the issue of extended period, that the appellant has been issued many summonses till March, 2015; however, the appellant provided th....
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.... the investigation by ignoring various summonses as mentioned above. Learned Authorized Representative relies on the case of ICICI Econet Internet & Technology Fund (supra) and submits that as held in that case, extended period is invocable. We find that the argument of learned Authorized Representative cannot be accepted. The appellant, who is a small-time contractor with M/s HSWC, cannot be compared with a huge body corporate like ICICI having a battery of professionals working with them. One more distinguishing factor in the instant case is the letter given by M/s HSWC that the appellants are not required to pay service tax; this shows that the appellants have reasons to entertain a bona fide belief regarding the taxability of service th....
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....ercial Construction Service whereas the demand was confirmed under Works Contract Service after duly giving allowance to the benefit of abatement for the material consumed. 8. We find that the appellants contend that they are only providing services of construction to M/s HSWC who are engaged in non-commercial purposes i.e. in providing storage & Warehousing, transportation facilities for agricultural produces, seeds, manures, fertilizers, agricultural implements & notified commodities; they are working as an agent of Central Warehousing Corporation or of the Government for the sale, purchase, storage & distribution of the items; HSWC is a non-profit/ Charitable organization registered under Section 12AA of Income Tax Act as a charitable....