2026 (4) TMI 523

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....f the Original Authority had confirmed the demand. 2. The brief fact of the case is that the appellant's are engaged in provision of service relating to Commercial or Industrial Construction Service as well as Works Contract Service. Based on certain records of the appellant, Department noticed that they were provided certain service to developers as well as units in the special economic zone in contravened of the conditions of exemption provided in Notification No. 9/2009-ST dated 03.03.2009, 17/2011-ST dated 01.03.2011, 40/2011-DT dated 20.06.2012 and 12/2013-ST dated 01.07.2013. Therefore, a demand of rupees 63,22,249/- was made out for the services provided to SEZ Developers and also short payment of rupees 2,37,449/- in respect of s....

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....Authority nor they could produce any document before the Commissioner (Appeals), in support that there is no liability to pay Service Tax in case services are provided to the SEZ Units/Developers. In so far as, supply of Works Contract Service to non SEZ Units during 2012-13 to 2014-15. The liability has been confirmed as Rs. 6,25,466/- whereas, it should actually be Rs. 3,88,017/-. If Cum Tax benefit is allowed and the correct method for computation of value of service is taken into consideration. In such a case the tax liability would be only Rs. 3,47,913/-, whereas, admittedly the appellant has already paid an amount of Rs. 3,88,017/-. 5. In so far as exemption for supply made to SEZ, his main submission is that the substantive provis....

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....Pvt Ltd., (Erstwhile known as Accenture Services Pvt Ltd.,) Vs Commissioner of Service Tax-VII, Mumbai [2025 (3) TMI 1505 - CESTAT Mumbai] ix) Commissioner of Central Tax, Pondicherry Vs Honda Siel Power Products Ltd., [2015 (323) E.L.T. 644 (S.C.) and Indian Oil Corporation Ltd., Vs CCE, Vadodara [2012 (276) E.L.T. 145 (S.C.)] 6. Heard both the sides and perused the records. 7. The short question for determination is whether in this case the appellant were required to pay any Service Tax on supply units to SEZ Units or otherwise and also a small issue of short payment of Service Tax on supply of non SEZ Units. The perusal of adjudication order as well as impugned order reveals that the Department has mainly relied on various....