2026 (2) TMI 963

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....Ashish Chaudhary, Chartered Accountant and Shri Mayank Shrivastava, Advocate For the Respondent : Shri Suresh Nanandwar, Authorised Representative ORDER P. ANJANI KUMAR: 1. M/s Ganesh Bore well, the appellants are engaged in providing services related to digging bore well to Government and private parties on works contract basis. On going through the income tax data in Form 26AS, it wa....

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....ctors are exempted by virtue of Sl. No. 29 (h) of the Mega Exemption No. 25/2012-ST 20th June 2012. The works contract services rendered in related to water supply are also exempt by virtue of Sl. No. 12(e)/ 25(h) of the notification. Learned counsel also submits that Education guide issued by CBEC and the Circular No. 199/09/2016 (F. NO. 137/51/2016-ST) dated 22.08.2016 that services provided to ....

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....of the appellant; work is rendered to Government authorities and, therefore, extended period cannot be invoked and penalties cannot be imposed. 4. Shri Suresh Nanadanwar, learned authorized representative appearing for the department submits that though the appellant's claim that the work under taken by them to two main contractors i.e. S.K. Mahapatra and M/s Arihant Electrical, as a sub-contra....