2026 (7) TMI 457

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....uthority confirmed the demand. 2. On appeal, the Commissioner(Appeals) has noted that the demand pertaining to 2014-15 and 2015-16 were already covered by the earlier audit objections and were resolved and accordingly he has set aside the demand pertaining to this period. He has confirmed the Service Tax of Rs.4,49,381/- for the period 2016-17 and 2017-18. Being aggrieved, the Appellant is before the Tribunal. 3. The Ld.Consultant appearing on behalf of the Appellant, submits a copy of the Spot Memo No.1 dated 07.08.2018, wherein it is stated that the services were pertaining to plastering, brickwork, concreting etc. wherein lump-sum amount was involved as consideration. Even the copy of the contract given by the main contractor M/s. ....

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....confirmed demand. 7. Heard both sides and perused the appeal papers and documents placed before me. 8. A copy of the Spot Memo No.1 dated 07.08.2018 is reproduced below : 9. The relevant portion of the Show Cause Notice is reproduced below: 10. When the Show Cause Notice and Spot Memo are read together, it is seen that in the Spot Memo the audit team has termed the service as "Works Contract Service" and not as "Supply of Manpower Services". For the period 2016-17, the audit team has arrived at the total consideration as Rs.21,99,343/- for which they had directed the Appellant to pay Rs.65,981/-. On the other hand, terming the same as 'Supply of Manpower Services' as can be seen from the Table above, for the same amount of Rs.21....

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....dit/Circle-I/Gr-06/Bhadrish/2017/ To M/s. Bhadrish Construction Private Limited, Radhanagar Road, Asansol Disti .- Paschim Bardhaman, PIN-713325. Dated :- 07.08.2018 Dear Sir (s), Sub: Spot Memo No. 1 dated 07.08.2018 On scrutiny of the balance sheet for the year 2016-17, it appears that an amount of Rs.21,99,353/- was paid to the sub-contractors in 2016-17 & Rs.21,83,670.72 was paid in 2015-16. 5 On further scrutiny of the corresponding bill of Sri Debdas Dey, eg. Bill No.38th RA Bill dated 21.03.2017 and 18th RA bill dated 29.03.2016, describing the nature of work as Plastering Brickwork, concreting, reinforcement, shuttering etc. of 7 storied building at Barnaparichay, the Book Mall Project in 83 college street, Kolkata an....

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....03.2015, making the recipient of Supply of Manpower services for any purpose liable to pay 100% of the Service Tax, with effect from 01.04.2015. 2.6 The said noticee were requested several times (more than 8 times) to submit the details of such services received from their sub-contractors and to pay service tax there-on along with applicable interest and penalty, but those did not yield any result, which was affirmed/communicated by the Assistant Commissioner, CGST, Asansol- I Division, vide letter C.No.V(1)12-Audit/Misc.Corrs/ASN-1/CGST/17 dated - 10.10.2019. 2.7 Since the amount paid to Sri Debdas Dey is more than the exemption limit of Rs.10 lakh in a single financial year 2016-17, and since the said notice did not provide the requ....