TaxTMI 
TaxTMI 
2025 (12) TMI 561
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....ssioner of Customs & Central Tax (Appeals-I), Hyderabad. 2. Learned Adjudicating Authority, adjudicated the matter and passed the order as thus: a) I confirm the demand of the Service Tax of Rs. 5, 58,299/-(Five Lakh Fifty Eight Thousand Two Hundred And Ninety Nine Only) (inclusive of cess), not paid on taxable services rendered by them, during the financial year 2016-17, under the provision of Section 73 of the Act; b) I confirm the demand of interest on the aforesaid confirmation tax amount, at appropriate rate, as specified under Section 75 of the Finance Act 1994 from the date such tax was payable to the date such tax was paid; c) I impose the penalty of Rs. 5,58,299/- on them under Section 78 of the Financ....
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....herein, Adjudicating Authority levied the tax of Rs. 5,58,299/- interest, penalty and late fees on the difference amount of Rs. 37,21,993/- between ITR and ST-3 turnover with tax amount of Rs. 5,58,299/- which is void & illegal. The variation between turnover declared in ITR and ST-3 was Rs. 37,21,993/-. Out of the total turnover, value of Rs. 27,01,990/- was directly provided to municipalities and panchayats which were exempted from Service Tax as per Notification No. 25/2012-ST dated 20th June, 2012 and Services in the nature of sub-contract is provided to main contractors were Rs. 60,16,710/-. But, inadvertently turnover declared in the ST-3 as taxable services was Rs. 49,96,617/- and also paid service tax of Rs. 7,49,492/-. Turnover of ....
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....ing out, repair, maintenance, renovation or alteration of pipeline, conduit or plant for water supply, water treatment or sewerage treatment or disposal and same exemption also applies to the sub-contractors. Learned CA relied on Shapoorji & Company Pvt Ltd., Vs Commissioner of Central Excise and Service Tax and others [2016(3) TMI 832] Patna High Court. 5. Whereas, Learned AR submits that agreement between main contractor and appellant only for consultancy services for Detailed Project Report (DPR) for water supply. Work contract requires transfer of property in goods involved in the execution of such contract. There is no such agreement or works. Notification No. 25/2012 Service Tax dated 20.06.2012 exempted the services provided to th....
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....ed under said notification. 10. The relevant part of above notification as thus: 12. 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) omitted (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) omitted (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatm....
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..../15/2014 - TRU dated 10.07.2014 of which relevant para as thus: ii) "Services ordinarily provided by a Municipality: For greater clarity, the exemption in respect of services provided to Government or local authority or governmental authority [in entry at Sl.No.25], has been made more specific. Services by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation will continue to remain exempted but the exemption would not be extendable to other services such as consultancy, designing, etc., not directly connected with these specified services". 13. Learned Counsel relied on Shapoorji and Company Pvt Ltd., supra, facts are different, the service was related to works co....