2026 (2) TMI 1402

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....Haryana State Warehousing Corporation, Revenue initiated proceedings against the appellants. On the conclusion of the investigation, it appeared to the revenue that the appellants are liable to pay service tax of Rs. 1,02,64,500, during the period 2009-10 to 2013-14, under the category of Commercial or Industrial Construction; accordingly, a show cause notice dated 23.04.2015 was issued which was adjudicated by the impugned order dated 30.11.2016; learned Commissioner confirmed the demand of Rs. 15,75,070/- along with equal penalty under Section 78 and penalty of Rs. 10,000 under Section 77 of the Finance Act, 1994. Hence, this appeal. 2. Shri M.S. Dhaliwal, learned Consultant for the appellants, submits that the alleged service rendered....

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..... We find that the appellants have claimed that the structures constructed by them were not used for commercial purposes. However, we find from the PEG Scheme floated by the CWC that there is a possibility of the godowns being rented out for non-agricultural and commercial purposes, including import/ export providing taxable service under the category of commercial or industrial construction. 5. We find that the dispute is whether the construction same is exempted or not on the ground that the same was provided to HSWC; we find that HSWC, a public sector enterprise, are engaged in providing storage & Warehousing, transportation facilities for agricultural produces, seeds, manures, fertilizers, agricultural implements & notified commoditi....