TaxTMI 
TaxTMI 
2026 (2) TMI 1079
X X X X Extracts X X X X
X X X X Extracts X X X X
....994 nor charged any Service Tax in their invoices. 4. On the basis of third party data received from the Income Tax Department, under the data sharing protocol, a Show Cause Notice [SCN] dated 28.04.2021 was issued to the Appellant alleging that they had rendered taxable services during the Financial Year 2015-16 to 2016-17 and have not paid the applicable Service Tax as per the Table below:- Year Gross Income received as per data received from other sources Rate of Service Tax S. Tax payable Service Tax paid by the noticee (as per ST-3) Difference i.e. Service tax short paid by the noticee 1 2 3 4 5 6 2015-16 3,03,21,360/- 14.5% 43,96,597/- 0 43,96,597/- 2016-17 3,59,03,464/- 15% 53,85,520/- 0 53,85,520/- TOTAL 6,62,24,824/- 97,82,117/- 0 97,82,117/- 5. The Adjudicating Authority vide the Order-In-Original dated 15.05.2024 observed as under:- "06.3 The Noticee vide written submissions made on 24.11.2021 defended the allegations made against them in the impugned notice submitting that Noticee has done the government work i.e. for road construction work and can....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7/AE-II/2015-16 10.11.2015 174368 5 सहायक अभियन्ता नहर खंड रामपुर कतर बनाना का कार्य 03/ सा. आ/2015-16 16.06.2015 7412058 6 रामपुर नहर खंड वाद सुरक्षा का कार्य 15/EE/2015-16 01.11.2015 3407700 Total 1,13,99,787/- Sr. No. Name of the Department Nature of the Work Work Order NO. Dated/Period Amount 1. Div. Account Officer Head works Dn Agra Canal, Okhla New Delhi-25 Construction of service road 25/SE/201617 12.08.2016 18288400 2. Restoration of yamnotri premises 124/EE/2016-17 30.08.2016 3714500 3. रामपुर नहर खंड ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Works Division Agra Canal Okhla New Delhi against work related to construction of road & work related to canal, Further, it is observed that the noticee have not provided copy of farm 6AS for the F.Y. 2014-15, however, they have provided work order related to F.Y. 2014-15 from अधीक्षण अभियंता कानपूर, Div. Account Officer Head works Agra Canal, Okhla New Delhi-25 & अधीक्षण अभियंता भसचाई कार्य आगरा against work related to against work related to construction of road & work related to canal. Now, it is observed that the instant show Causa Notice has been issued for the F.7. 2015-16 & 2016-17. So, I have to take up the receipts for 2015-16 & 2016-17 only, which have been shown by the Noticee in their ITR as well as reflecting in their Form 26AS. Further, the noticee has submitted neither any bifurcation/reconciliation of work orders nor any payment certificates issued from the respective department on t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of Rs.3,26,08,162/-for the financial year 2015-16 & 2016-17 and rest demand of service tax amounting to Rs. 49,85,501/- (Rs. 97,82,117/- Rs. 47,96,616/-) is liable to be dropped on the consideration amounting to Rs. 3,36,16,662/- for the financial year 2015-16 & 2016-17 and demand of service tax." 6. Being aggrieved, the Appellant preferred appeal before the First Appellate Authority. However, the learned Commissioner (Appeals) chose not to interfere with the order of the Adjudicating Authority and upheld the same and dismissed the appeal. Hence, the present appeal before the Tribunal. 7. The learned Chartered Accountant appearing on behalf of the Appellant submitted that the impugned appellate order has been passed without considering the documents submitted in support of the appeal on mere finding "No reconciliation statement has been provided to indicate which of these documents were considered by the adjudicating authority or which were not." whereas the Appellant has submitted only those documents which were not considered by the Adjudication Authority related to the payment received in the year 2015-16 & 2016-17 against the work order executed with HWD Agra Canal, Okh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2015-16 & 2016-17 are more than the demand confirmed for the value of service as mentioned in the Table-1 and arbitrarily confirmed the demand of service tax on the same on mere finding that "....said work order was executed in 2014-15 and instant show cause notice has been issued for the year 2015-16 & 2016-17. So I have to take up the receipts for 2015-16 & 2016-17 only..." . 11. It is also submitted that the aforesaid finding of the lower authorities in confirming and upholding the demand is neither legal nor justified, inasmuch as the entire proceedings have been initiated solely on the basis of the value of services received and reflected in Form 26AS statement for FY 2015-16 and FY 201617, without examining whether such services were taxable or exempt, and without considering the actual year in which the relevant work orders were executed. Consequently, the demand of tax amounting to Rs.47,96,616/- raised in respect of the work order executed during FY 2014-15 is unsustainable in law and on facts and is therefore liable to be set aside. 12. The Learned Chartered Accountant drew the attention of the Bench to the fact that the work order HWD Agra Canal, Okhla New Delhi vi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65B of the said Act; 16. I find that entire demand of service tax has been made on the basis of Form 26AS statement under which TDS has been deducted u/s 194-C of the Income Tax Act on the payment received by the Appellant as released by the Govt. department for the exempted service against the work order executed for the relevant years and preceding years for which following is the reconciliation for the value of service and demand of service tax dropped & confirmed by the authorities below : Table-1 Reconciliation of Value of Service Particulars Value of Service-2015- 16 Value of Service 2016- 17 Total (A)Total Value of Services per 26 AS 3,03,21,360/- 3,59,03,464/- 6,62,24,824/- (B) Value of Services Accepted and dropped the demand on it. 1,13,99,787/- 2,22,16,875/- 3,36,16,66....