2026 (2) TMI 239

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....l Buildings or Civil Structures". On the basis of third-party information received from the Income Tax Department during the financial year 2012-13, the appellant had received a sum of Rs.54,50,000/- on which TDS was deducted under Section 194C of the Income Tax Act, 1961. It appeared that the appellant had provided taxable service but had not paid service tax amounting to Rs.6,73,620/-. Accordingly, show cause notice dated April 26, 2018 was issued invoking the extended period of limitation. As the appellant neither submitted its reply to the show cause notice nor appeared for personal hearing, the Adjudicating Authority passed an ex parte order confirming the demand as proposed in the show cause notice. In the appeal filed before the Comm....

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....ant submitted that the Appellate Authority has ignored these documents placed by them. 4. Shri Rakesh Kumar, the learned Authorised Representative for the Revenue has reiterated the findings of the Authorities below that the appellant has miserably failed to cooperate with the proceedings whereas the onus to prove that they are covered by the exemption notification is on them. 5. Considering the fact that the appellant has neither responded to the show cause notice nor appeared before the Adjudicating Authority and even the Appellate Authority has recorded the finding that the appellant has not produced any document or evidence that these internal roads are for general public use, which is the basic requirement for availing the exempt....

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....e common services to be used by the general public and cannot be restricted, which is constructed for development of any township or residential complexes by a builder/developer/coloniser for the utility of the occupants therein. The two has to be distinguished on account of the nature of utility, whether the same is meant for common public or for private use by the buyers of the builders. Also, the definition clause (q) of the notification defines 'general public' meaning the body of people at large sufficiently defined by some common quality of public or impersonal nature. We have no doubt on the intent and the scope of the notification exempting the construction of roads for use by general public and as per the Rules of interpretation th....