TaxTMI 
TaxTMI 
2026 (7) TMI 232
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....d Representative ORDER PER SHRI ASHOK JINDAL: The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant, namely, M/s. Kamaladitya Construction Private Limited, is engaged in construction services. On the basis of Form 26AS, Service Tax has been demanded from the appellant, which is as per the break up given hereunder: - Sl. No. Particulars Demand 1 Service Tax on Government works contract denying exemption under Notification No.25/2012-ST date df26-06-2012 [Sl. No.12A] 27,60,17,953/- 2 Goods Transport Agency 1,20,09,255/- 3 Royalty charges 93,11,450/- TOTAL 29,73,92,658/- 3. On the basis of details available in Form 26AS during the relevant....
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.... under serial number 12 of Notification No. 25/2012-ST dated 28th June, 2012, as amended. 7. It is further submitted that the works contract set up under Table B to the written submission have been executed prior to 01.03.2015 and therefore, they are not liable to pay Service Tax thereon. With regard to the demand on goods transportation service, he submitted that for transmission of goods through railways, the railways have paid Service Tax; therefore, they are not liable to pay Service Tax on the said transportation of goods, by railways. 8. Further, it is also claimed that on transportation services, no consignment note has been issued to the appellant and also that as per the contracts, the vendors were required to supply the good....
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....015 and therefore, they are not liable to pay Service Tax: - 16. We find that the demands have been raised against the appellant on the basis of Form 26AS. Therefore, it is required to correlate the demand as per details of the work orders and the Form 26AS. In these circumstances, it would be in the interest of justice to remand the matter back to the adjudicating authority, to verify the claim of the appellant by correlation of Form 26AS and the work orders executed by the appellant. 17. Therefore, we set aside the impugned order and remand matter back to the adjudicating authority, to verify the claim of the appellant as per Table A and Table B hereinabove, which is to be compared with the work orders and the Form 26AS, to find out....
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....ted Particulares or Work 2015-16 Value on per Bill 2014-17 3017-18 tup to June) REMARK 1 2 NATIONAL BUILDING CONSTRUCTI ON CORFRATION LTD - 173 & Pean 1124 Vul-[V] Bu. HECC/CON (CHE/2016 Detedi 13.12.2016 Comrueuun nf varinas Quarters and Barrack M CRPE Group Centre Kalkn, 0 0 =>178 BET PY 2017.18 Tharal Cokung Cou tà i ICE department Novi Bhawan, Litenhat. Jharkhand 35 LOA BCCL/CBR/201 5-10/135 Dated 3018 30-4 WO.SO.BCCL/C BR/2015-16 7612 Dared 12. 09 2018 1163 Vel-IV] Canmirutlin ol Tullen inchules maintenance af 5 years Vidyalaya Abbiyan by DCCL under CAR. 47025013 SL M PY 2015-16 0 0 LOA BOCLICAR/201 5-16/384 Deted 09-06-2018 and W.o. BCCL/CSIL/201 8-16/83 Detad 02-03-2016 (Tag: 181) Commeruction ul Tudeta West actuling mibenque....
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....A India Enterprise; (Peg= 190 . 5 Page Vel (V) 1450 LOA: WESCC/PMSSAY- S. Dette 04- //NABAL/201 05-2016 Consiruciim of Super Specialty Block = M.L.D Medical College, - - muntenance 0 117797600 SL 11 FY 2016-17 60150650 PY 2017-18 56 Tana JA Gevt. HIT - ladie Undertakingl (THE 193 Page Val EVI 1529 LOẠI ABBA/LONJUK M/16-17/1001 Dwied27-10 2016 Composite camping - Acchiżecnasal Cini Plumbing Ajr- Conditioning and Associated werks fa new Iruldinge At Pwin Ä 86653043 SL 22 PY 2016-17 100504505 SL 13 FY 2017-18 The Formsthe Trygmeer. CPND. NIT prajem Dirtsiom Atii, Jenshedene. InÄla| ut 194 & hp 1724 Vel-19 LOA 23(2M/KITPO. 35M/2016 17/101-1500 Detet 2017 21-02 Constructien u 120 125 30 Faruky chambres 104.2) fur NIT. Jamshedpar ....