2026 (3) TMI 591

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demand to the extent of about Rs. 8.46 Crores and confirmed the demand of Rs. 5,91,883/- along with interest and penalty. Being aggrieved, the appellant is before the Tribunal. 2. The Learned Advocate appearing on behalf of the appellant submits that the Show Cause Notice was issued on 22/10/2021 by invoking the extended period provisions. The entire confirmed demand of Rs. 5,91,883/- pertains to the period 2016-17, 2017-18 (upto June 2017). Therefore, the confirmed demand is time barred. He relies on the following case laws:- a. Uniworth Textiles Ltd. Vs. commissioner of Central Excise, Raipur[2013 (288) ELT 161 (SC)] b. Pushpam Pharmaceuticals Company V. Collector of Central Excise, Bombay-1995 Supp (3) SCC 462= 1995 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing gone through the agreements, he came to conclusion about dropping of the major portion of the demand. She draws my attention to Para 16 of the OIO wherein, it has been clearly held that in case of one client WAPCOS, they have treated the work as taxable under the Service Tax law and they have paid Service Tax on their portion under RCM. The service tax portion of the noticee has been collected by the noticee(present appellant). Only on account of this specific documentary evidence, the Adjudicating authority has confirmed the present demand of Rs. 5,91,883/- along with interest and penalty. 5. She submits that the above factual details shows that the appellant has indulged in suppression by not disclosing the facts. This amount of Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,60,830/- during the financial years 2016-17 and 2017-18 (upto June, 2017), respectively on which local Sales Tax was deducted at source evidencing transfer of property in goods in execution of said works contract. It also transpires from the payment certificates issued by WAPCOS that they had treated their work as taxable under the Service Tax law and therefore had paid Service Tax to the noticee as well after abatement of 60% of gross value of works by applying reverse charge mechanism which was apparently collectedby the noticee but they have not deposited the same into the Government's account. The said amount of Service Tax on being computed comes to Rs. 5,91,883/- (Rs. 1,26,68,589/- + Rs. 70,60,830/-) x 40% x 15%x 50% which are li....