TaxTMI 
TaxTMI 
2026 (7) TMI 94
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.... the order dated 22.11.2019 passed by the Assistant Commissioner and rejected the appellant's appeal. 2. We have heard learned counsel for the appellant and learned authorised representative for the Revenue and perused the records. 3. The appellant was a contractor and had provided some services. On the basis of third party information, an investigation was initiated into the appellant's activities and it was found that the appellant had provided services related to 'construction services other than residential complex, including commercial/industrial building or civil structures' and 'construction of residential complex services' and 'maintenance and repair service' which were taxable. 4. Accordingly, a Show Cause Notice dated 23.....
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....a Singh dated 4.10.2013 were for supply of material which has been excluded from the computation of demand. - Entire contract amount has been paid by the main contractor to the sub-contractor. Entire contract amount has been paid by the main contractor to the subcontractor. - There are inaccuracies in the dates mentioned in the sub-contract agreement executed by the appellant and the main agreement between PWD and the Principal Contractor. - With respect to Shree Mewa Construction, the agreement carries the GSTN of the recipient. II. 1. Shri Gopal Kumar Bhoi (Rs. 4,88,220) 2. Shri Dinesh Sargiyaa (Rs. 2,57,071) 3. Shri Vikram Singh (Rs. 1,70,815) 4. Shri Ashok Kumar (Rs.1,02,588) 5. M/s Pitra Chhaya Construction, ....
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....ctor and it involved both rendering service and using the material. Such services were exempted from payment of service tax, as per Notification No. 25/2012 dated 20.6.2012 [S. No. 13(a) and 29(h)]. These entries read as follows: "NOTIFICATION NO. 25/2012- ST dated 20.6.2012 as amended In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994..... the central government exempts... 13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of .- (a) a road, bridge, tunnel or terminal for road transportation for use by general public; ...... 29. Services by t....
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....ce as it could not be ascertained as to what type of services were provided". 11. Learned counsel for the appellant has drawn our attention to pages 130-131 and 142-143 of the appeal and demonstrated that the contracts were for construction of roads as a sub-contractor. 12. The Commissioner (Appeals) also pointed out that the agreement with Shree Mewar Construction produced by the appellant contained the GSTIN which shows that it was signed or prepared after the introduction of GST in 2017 and it did not pertain to the relevant period. Learned counsel submits that they had re-constructed the agreement since the original agreement could not be found and hence the letterhead carried the GSTIN. 13. Given the evidence available on reco....
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....for any service. Receipts for vehicles and machinery and HR PWD 19. The appellant received an amount of Rs. 8,35,750/- as taxable value on account of 'vehicle and machinery receipts' during 2015-2016 but contended that taxable services upto Rs. 10,00,000/- were exempted from service tax by Notification No. 33/2012-ST dated 20.6.2012. 20. The Commissioner (Appeals), however, denied the benefit of this exemption notification for the reason that the turnover of the appellant during 2014-2015 was Rs. 1,32,09,000/-. According to the appellant, the actual amounts received would show that the receipts for taxable services had not exceeded Rs. 10,00,000/- in any of the three years. The details are as follows: Financial year Service r....