TaxTMI 
TaxTMI 
2026 (4) TMI 301
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....l No. 01/AC/ST/MLDN/2022 dated 27.01.2022, has been upheld. 2. The facts of the case are that M/s. Mohammad Fajlur Haque, Vill.: Kumedpur, P.O.: New Sadlichak, P.S. Harishchandrapur, Malda, West Bengal, PIN - 732 125 (hereinafter referred to as the "appellant") is an individual firm, holding Service Tax Registration for the provision of services, namely, works contract services. The appellant was engaged in providing the said works contract services to M/s. Simplex Infrastructure Ltd. who received the contract from the Director General of Married Accommodation Project (DGMAP), Ministry of Defence. 3. On the basis of an enquiry and scrutiny of the Form 26AS vis-à-vis ST-3 Returns of the appellant for the Financial Year 2014-15, ....
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....on of Block of 20 (twenty) dwelling units for Junior Commissioned Officers (JCOs) and 20(twenty) dwelling units for Other Ranks (ORs) under the Ministry of Defence were exempt from the purview of Service Tax as provided under Notification No. 25/2012-S.T. dated 20.06.2012; that Sl. No. 29(h) of the said Notification provides exemption to the subcontractor providing the service by way of works contract service when such services are exempted for the main contractor. Accordingly, it is the contention of the appellant that since the services are rendered by them to M/s. Simplex Infrastructure Ltd., who in turn receive the work order from the Ministry of Defence, the said services i.e., construction of dwelling units for officers at Sevoke Road....
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....om payment of Service Tax, in terms of Sl. No. 12 of Notification No. 25/2012-S.T. dated 20.06.2012, as amended, which grants exemption to the services when provided to the government, a local authority or a governmental authority. Sl. No. 12 of Notification No. 25/2012-S.T. dated 20.06.2012 provides exemption to the following services: - "Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, fitting out, repair, maintenance, renovation, or altercation 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 historical monu....
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....son to a stock broker; (b) authorised person to a member of a commodity exchange; (c) ... (d)... (e) ... (f) ... (g)... (ga)... (gb)... (h) sub-contractor providing services by way of works contract to another contractor providing works contract services whichare exempt;" 9. From a conjoint reading of the above, it is evident that the works contract services provided to DG MAP, Ministry of Defence by M/s. Simplex Infrastructure Ltd. are exempted and therefore, the appellant, being the sub-contractor, who has rendered the service of construction of dwelling units as per the contract awarded to M/s. Simplex Infrastructure Ltd. by DG MAP, Ministry of Defence, a....
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....nd wilful mis-statement of facts for invocation of the extended period of limitation only on assumptions and presumptions cannot be sustained. Accordingly, in view of the facts and evidence available on record, I am of the view that the demand confirmed vide the impugned order, by invoking the extended period of limitation, is liable to be set aside. Thus, the impugned demand stands set aside on account of being barred by limitation also. 11. Since the demand itself does not survive, the question of demanding interest or imposing penalty does not arise. The said demands are therefore also set aside. 12. In view of the above, I set aside the impugned order and allow the appeal, with consequential relief, if any, as per law. (Dictate....