2026 (5) TMI 1665

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....oprietary concern of Shri Jitendra Singh Chauhan and is registered with the Service Tax Department under the category of 'Construction Service other than Residential Complex including Commercial Industrial Building' which is covered under the service other than Negative List effective from 01.07.2012. 3. On the basis of the third-party information, it was gathered that the assessee has provided taxable services but did not discharge the Service Tax liability properly. Accordingly, letters and reminders were issued to which the Assessee complied. However, a Show Cause Notice  [SCN] dated 22.10.2021 was issued proposing to demand Service Tax amounting to Rs.4,77,120/- along with applicable interest and for imposition of penalties unde....

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....submitted that since the above services have been provided to Government entities the same is exempted under Entry No.12 of Mega Exemption Notification No.25/2012-ST dated 20.06.2012. 7. Regarding the demand for the Financial Year 2017-18 (upto June 2017) the learned Advocate has made the following submissions:- • The Revenue in Para 16 of Order-In-Original dated 19.02.2024 has confirmed demand on the sole allegation that no explanation has been submitted for the remaining amount of Rs. 10,96,418 and no supporting documents have been provided with respect to the same. • In this regard, it is respectfully submitted that such amount of Rs. 10,96,418/- pertains to 4 invoices of sale of goods, which were mistakenly ....

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.... flooring etc. The gross amount received is Rs.22,78,997/- and the applicable Service Tax has been deposited by the Appellant-Assessee. Further, regarding the 'Works Contract Service', it is observed that the 'Works Contract Service' have been provided to M/s IIT Kanpur, M/s ITI Ltd., Raebareli & M/s Power Grid Corporation of India. 11. All the above three service recipients are government entities and accordingly the service provider is not required to collect any Service Tax and in fact he has not collected any Service Tax from the service recipients. Similarly, for the Financial Year 2017-18 (up to June 2017), the figure is of sale of goods and invoices have been submitted showing charging of VAT & SAT in the above invoices. Hence, no....