TaxTMI 
TaxTMI 
2026 (6) TMI 1422
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....n brief are that the Appellant is engaged in providing 'Works Contract Services' in relation to construction of Roads and Nalis (Drainage alongside Roads) for various Government Departments. As per Form 26AS statement, the gross receipts during the Financial Year 2016-17 from various Departments were as under:- SN. Name of Service Recipient Amount Received 1 No 4 KM Lok Nirman Vibhag, Allahabad 26,68,121 2 Construction Division -1, PWD 84,94,039 3 Prayagraj Nagar Nigam 49,13,885 4 Provincial Division PWD Pratapgarh 87,20,959 Total 2,47,97,004 3. Since the Appellant was not registered with the Service Tax, the Department entertained a view that the receipts of the Appellant migh....
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....now proceed to examine the merits of the case. The Appellants have submitted that they were engaged in the construction of road and during the material period they have provided the services of construction of road for PWD / Lok Nirman Vibhag and Nagar Nigam. In support they have submitted the copy of Form 26AS and few copies of bonds/BOQs. The perusal of the copy of bonds reveals that many of them pertains the period other than the period of demand. However, I note that the appellants failed to produce vital documents viz Form XXXI, bank statement, measurement books, VAT Registration certificates, VAT returns, payment certificate from respective service recipients, reconciliation chart etc. 5.12 Since, in absence of the documentar....
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....ed. In case of exemption or any relaxation from service tax the assessee has to be provide sufficient documentary evidence in order to avail the benefit. The Hon'ble Courts have consistently emphasized that the burden of proof lies with the assessee to demonstrate eligibility for a service tax exemption through clear and sufficient documentation. This principle is derived from the strict interpretation of exemption notifications in tax law with no room for addition or subtraction from the language of the notification. In the case of Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar v/s Commissioner of Central Excise and Service Tax, Alwar the Hon'ble Court has held that an exemption notification should not be liberally construed, and ....
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....missioner (Appeals) has observed that no vital documents such as Form XXXI, bank statement, measurement books, VAT Registration certificates, VAT returns, payment certificate from respective service recipients, reconciliation chart etc. were provided. 7. He further submitted that the demand is barred by limitation and accordingly the appeal may be allowed. 8. The learned Departmental Representative for the Respondent justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 9. Heard both the sides and perused the appeal records. 10. I note that the entire proceedings have been initiated solely on the basis of the value of services received and reflected in Form ....
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....habad reported at 2017 (5) GSTL 96 (Tri.-All.) that it was the responsibility of the executive to examine the records and examine the audit objection raised with reference to the records and facts of the case and take a view whether there is a sustainable case for issue of show cause notice and that charges in the SCN have to be on the basis of books of account and records maintained by the assessee and the other admissible evidence and the transactions recorded in the books of account cannot be held to be contrary to the facts. 14. It is evident from the impugned order that there is no dispute with regards to the facts that the services in dispute are in relation to the construction of roads. The benefit of the exemption under Notificat....