2026 (4) TMI 1065

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....orporation, Executive Engineer Public Health Engineering Division. An investigation conducted by the Revenue indicated that the appellants have received an amount of Rs.2,18,62,843/- during the period 2010-11 to 2013-14 and the applicable service tax of Rs.6,47,085/- was not discharged by them; accordingly, a show cause notice was issued to the appellants seeking to recover the said service tax, invoking extended period, along with interest and penalties. The proposals in the show cause notice were confirmed by the OIO dated 31.01.2017. On an appeal filed by the appellants, Commissioner (Appeals) vide order dated 06.11.2017 upheld the order of the lower authority, while allowing the cum-duty benefit thus reducing the demand to Rs.3,54,486/-....

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.... is done by other government agencies. He submits that reliance on the case of M/s. Kamra Construction is incorrect; it has since been finally decided by the Hon'ble CESTAT, vide Final Order No. 60467-60468/2024 dated 06.08.2024, in favour of the appellants; moreover, the facts are different; kamra Construction case relates to construction of godown for Haryana State Cooperative Supply & Marketing Federation and Haryana Seed Development Corporation which undertake commercial activities whereas the Appellant's case pertains to construction of a godown for Haryana State Warehousing corporation, which does not undertake any commercial activity. He submits that the finding of the Ld. Commissioner (Appeals) that use of the godown for com....

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....¢ H.M.M. Limited, 1995 (76) ELT 497 (SC) • Balakrishna Industries, 2006 (201) ELT 325 (SC). • port Officer, reported in 2010 (19) STR. 641 (Guj. H.C.). • Busy Bee-2015 (37) STR 932 (Mad.) • Balmer Lawrie & Co Ltd 2013 (30) STR 75 (Tri). • Anand Nishikawa Co Ltd 2005 (188) ELT 149 (SC), • Padmini Products Limited 1989 (43) ELT 195 (SC), • Pushpam Pharmaceuticals Company 1995 (78) ELT 401 (SC). • Motor World (2012-TIOL-418-HC-Kar-ST). 4. Shri Yash Pal Singh, Learned authorised representative for the revenue reiterates the findings of the impugned order and vehemently opposes the appeal. He submits that the issue stands decided by this....

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....ned case, the notice was issued on Works Contact Service and such the case of Kamra construction is not relevant to the facts of the case. 6. We find that this Bench had an occasion to go into a case involving identical facts in the case of VR constructions (supra) and it was held that: 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 commodities. We find that HSWC are permitted to collect Rent in fit cases. Letter dated 13.07.2009, issued b....