2024 (10) TMI 1784

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....14-15 up to June, 2017 has been confirmed against them for non-payment of Service Tax on construction services. 2. The facts of the case are that the appellant are registered with the respondent for providing services in the nature of 'construction service other than residential complex', 'works contract service' and other than the 119 listed services. It was alleged that for the period from 2014-15 up to June, 2017, the appellant did not pay Service Tax to the tune of Rs.1,08,92,109/- on the construction services carried out for the State of Bihar. 2.1. Against the said order, the appellant is before us. 3. The Ld. Counsel appearing on behalf of the appellant submit that in terms of Notification No. 25/2012-S.T. dated 20.06.2012 [....

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....oning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or persons specified in Explanation 1 to clause (44) of Section 65B of the said Act; were exempted by way of the said Notification. He submits that the services rendered by the appellant to the State of Bihar were exempt from payment of Service Tax, but an amendment was brought in vide N....