2025 (9) TMI 1764

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....Tax amounting to Rs. 15,91,208/- under Section 73(2) of the Finance Act, 1994, alongwith equal penalty under Section 78 of the Finance Act, 1994. 2. Briefly stated, the facts of the case are that the Appellant have been engaged by M/s UP Rajkiya Nirman Nigam Ltd. [UPRNNL] and other body corporates for 'Works Contract Services' for construction of various Government buildings mostly for noncommercial use prior to 01.03.2015. The Commissioner (Appeals) found that the amount of Rs.1,87,54,719/- received from UPRNNL for the contracts made before 01.03.2025 is not sustainable but tax liability on 'Works Contract Services' provided to other body corporates such as M/s UPAL Developers Pvt. Ltd. & M/s Arohi Construction Pvt. Ltd. etc, has b....

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....017-18 (upto June 2017) has been issued on identical and similar grounds on the basis of information provided by the Income Tax Department. The Ld. Counsel also contended that the subsequent SCN was issued by the Dy. Commissioner, Audit Commissionerate Lucknow who might have also examined the records of the Appellant including the earlier SCN dated 27.12.2020. The Appellant have regularly been filing ST-3 Returns and discharging their tax liability and thus extended period of limitation is not applicable on this ground also. In support of his submissions, he relied upon the following decisions :- (i) Caprihans India Ltd. Vs. Commissioner of Central Excise, Surat reported in 2015 (324) E.L.T. 8(SC). (ii) D&M Building Produc....

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....r, Audit Circle-I, Lucknow on ground of suppression of material facts from the Department by way of misstatement of correct value of taxable services. I also find that the subsequent SCN dated 12.04.2022 was issued as a result of Service Tax Audit EA-2000 after issuing legacy audit report dated 06.04.2022 and the data has been compiled by the Audit on the basis of Form-26AS i.e. information provided by Income Tax Department. 10. It has been a consistent view of the Courts that if a SCN has been issued invoking extended period of limitation, then the subsequent SCN cannot be issued invoking the extended period based on the same set of facts. It is quite obvious that once the Department becomes aware of certain facts, the same facts cannot....