2025 (12) TMI 96

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....provisions of the Finance Act,1994 and also late fee under Section 70(1) of the Act. 2. The Appellant having service tax registration are engaged in rendering taxable services of Construction services other than residential complex including commercial/industrial buildings or civil structures, construction of residential complex service. The Appellant is also availing GTA services and as such liable for registration and payment of service tax as service recipient. On the basis of intelligence, it was gathered from Garhwal Mandal Vikas Nigam Limited [GMVNL] letter dated 12.06.2018 that they paid a sum of Rs.13,74,85,602/- to the Appellant for providing "works contract" services to them during the Financial years 2013-14 to 2016-17. Howeve....

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....Appellant regarding deduction by GMVNL of their portion of service tax from the payments made by them to the Appellant for the works contract service. Further, the Balance sheet and freight ledgers showed that they had borne heavy expenses on account of freight charges on which no service tax was paid by them. The Appellant being a partnership firm were liable to pay service tax on the value of transportation provided by the GTA to them. Therefore, the SCN dated 05.09.2018 was issued to the Appellant for demand of Service tax of Rs.65,62,641/- along with applicable interest and alleging penalty under section 77(1)(a) & 78 of the Finance Act, 1994 & late fee under Section 70(1) of the Act for non filing of ST-3 returns for the period 2012-13....

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....012. Also the work which remained pending in respect of the contracts/agreements entered before 01.03.2015 and executed after 01.03.2015 stands exempted in terms of Clause 12(a) of the said exemption. Learned counsel also submitted that the appellant has worked as a sub-contractor for GMVN/KMVN/UPRNN and, therefore, the ultimate liability to discharge the burden of service tax is on the principals. 8. Learned Authorised Representative representing the Revenue has refuted the arguments of the appellant of being a sub-contractor and hence not liable to pay the service tax relying on the decision of this tribunal in the case of CST, New Delhi Vs. Melange Developers Private Ltd. [2020 (33) GSTL 116 (Tri-LB)] On the issue of claiming exemptio....

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.... "12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b)............................... (c )............................... under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date. 10. The exemption which was withdrawn w.e.f. 1.4.2015 was subsequently granted by inserting Clause....