TaxTMI 
TaxTMI 
2025 (4) TMI 1722
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.... 1053/02/2017-CS dated 10.03.2017 issued by the Central Board of Excise and Customs and subsequently clarified by Circular dated 19.11.2020 be set aside quashed. (ii) the order dated 04.01.2024 (as contained in Annexure-6) passed by the respondent no. 1 imposing Service Tax, interest and penalty without consideration of the written submissions, the exemption Notification No. 25/2012-Service Tax dated 20.06.2012 issued by the Central Government and in violation of Article 366 (29Ab) read with Entry 54 of List II of the Constitution of India on the gross value of the contract only on ground that the original of the documents were not filed being wholly without jurisdiction be set aside and quashed. (iii) the order dated 04.01.2024 (as contained in Annexure -5) passed by the respondent no. 1 imposing Service Tax, Interest and Penalty without consideration of the written submissions and the documents filed along therewith run counter to the settled principles of natural justice and fair play in action and as such is wholly illegal and without jurisdiction? (iv) for granting any other relief (s) to which the petitioner is otherwise found entitled to. 2. Pet....
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....uction of road, he has been exempted under the notification No. 25/2012 -Service Tax dated 28.06.2012, item 13 reads as under: "13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or altercation of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; '(ba) a civil structure or any other original works pertaining to the 'In-situ rehabilitation of existing slum dwellers using land as a resource through private participation "under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojna, only for existing slum dwellers." Inserted vide Notification 9/2016-Service Tax. To be in effect from 1 March 2016. (bb) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojna;"; Inserted vide Notification 9/2016-Service Tax to be in effect ....
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....the assessment period April, 2015 to March, 2017 to find out which are exempted from Service Tax. It is highly impracticable to determine whether petitioner is liable for service taxes or not unless petitioner reveals what are the transactions during the relevant period i.e., only in the form of return under Section 70 of Finance Act, 1994. 10. The petitioner has not responded to the aforementioned communications / notices. He has only filed written submission on 17.10.2023, thereafter final order has been passed on 04.01.2024. It is also submitted that petitioner was not co-operating in concluding the aforementioned proceedings initiated by the respondents in the year 2019-2020. It is further submitted that pre-consultation is not mandatory for the reasons that petitioner has failed to furnish form ST-3 return under Section 70 of service taxes of Finance Act, 1994. In the absence of foundation material, petitioner cannot contend that he has not suppressed or played any fraud in not filing return. At this stage, learned counsel for the respondent pointed out from Form ST-3 insofar as item no. C1 and D. C1 and D reads as under: "C1 - Has the assessee availed benefit of a....
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....rch) by the 25th of the Month following the half year like 25th October of that year and 25th April of that year. Form ST-3A is applicable to cases of provisional assessment and is in the nature of a memorandum for provisional deposit. Section 77 provides for a penalty for failure to furnish returns. Section 70 of Chapter-5 of Finance Act, 1994 provides for filing of service tax returns. Section 70(1) R/W Rule 7 of Service Tax Rules, 1994 provides the method of filing service tax return. Section 70(2) of the Act provides that the person or class of persons notified under Section 69(2) of Section 69, shall furnish to the Superintendent of the Central Excise, a return in such form and in such manner and at such frequency as may be prescribed. Late Fee - Under Section 17(1) read with Rule 7C provides for the late fee payable in case of return is filed after the due date. 'Nil' return - During any half year where the gross amount of taxable service is nil, a 'Nil' return is to be filed within the prescribed time limit. Nil return shall be filed after the Cessation of a particular service and up to the date of surrender of registration certificate. If there is delay in filing the Nil....
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....94. 18. The petitioner's contention is in respect of not exhausting alternative remedy. His sole contention is that pre- consultation Master Circular dated 10.03.2017 has been violated. This has been taken note of in the previous paragraph. 19. Having regard to the factual aspects of the present case, the cited decisions on behalf of petitioner do not assist. That apart, the conduct of the petitioner in not apprising the concerned authority from time to time with reference to notice issued in the year 2019-20 on more than one occasion read with in not filing ST-3 return under Section 70 of Finance Act, 1994. Therefore, the petitioner cannot take shelter to overcome alternative remedy that Circular dated 10.03.2017 to the extent before issuance of demand and show-cause notice on 15.10.2020, it is mandatory to invoke Master Circular dated 10.03.2017. Circular is to be adhered where party files return under Section 70 of the Finance Act, 1994. 20. Question of fraud is willful or suppression of facts on behalf of the petitioner cannot be examined by this Court . It has to be examined by the concerned authorities and further petitioner has statutory remedy of appeal before the ....