TaxTMI 
TaxTMI 
2026 (7) TMI 524
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....d by the Commissioner (Appeals). Hence, the appellant is before the Tribunal. 2. The Ld. Consultant appearing on behalf of the appellant submits that during the period from 2015-16 to 2016-2017, the Appellant undertook construction of the following Government projects, executed by the PWD department, Teliamura, Tripura: i. Construction of a Primary Health Centre, including staff quarters, at Mungiakami, Teliamura Sub-Division, Tripura; and ii. Construction of a Primary Health Centre, including staff quarters, at Uttar Maharanipur, Teliamura Sub-Division, Tripura. 3. The Appellant vide letters dated 28.04.2017 has intimated to the Service tax authorities that the said constructions were exempted vide Entry No 12(a) of the Notification No 25/2012-Service tax, dated 20.06.2012, as amended [admitted at Para 3 of the SCN]. As an alternate argument, it is canvassed that the Construction of Government Primary Health Centres under reference were exempted vide Entry No 13 (b) of the Notification No 25/2012-Service tax. Construction of Primary Health Centres, including staff quarters of government project are executed under the Jawaharlal Nehru National Urban Renewal ....
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....llant was carrying bonafide belief that no Service Tax is payable gets clarified by the letters submitted to the Dept. stating that they are claiming the benefit under Sl.12(a) and under Sl NO.13(b). 13. The Tender was called for on 16.01.2015 and the last date for bidding was 12.02.2015. The quotation was submitted by the appellant on 09.02.2015 by treating the services as fully exempt service. 14. There is no evidence brought in from the Invoices / Running Bills of the appellant to show that the appellant has collected any Service Tax from the client. 15. Though the Revenue has taken the stand that the service is rendered during the period October 2015 to March 2017 and the SCN has been issued for this period, it is to be noted that the service being in the nature of continuous service, for the services rendered in the past the payments are received in future after the running bills submitted are verified and the amount is sanctioned. Therefore, the Dept. has failed to mention the correct period for which the demand is made, as per the Point of Taxation Rules 2012. 16. The appellant relies on catena of judgments wherein it is held that if Bonafide belief is carried to....
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....n in a harmonious way and have held that the date of contract in 23.03.2015, so as to deny the benefit of the exemption notification, by taking a narrow view that the condition of entering into the contract prior to 1.3.2015 has not been fulfilled. So far as the payment or otherwise of appropriate stamp duty is concerned, it is not the subject matter of the SCN, with any allegation to this effect. Therefore, I hold that the contract in this case pertains to the period prior to 1.3.2015. On this ground itself the confirmed demand gets aside. It is also being made clear that this decision of the Bench is specific to the issue on hand in respect of the present appellant. The precedence value of this case law is subject to the factual details to be checked and verified, if cited for any other assessee, before any other forum. 23. Coming to the alternate pleading of the appellant about applicability of Sl No.13(b), the appellant has made efforts by way of writing letters to the Executive Engineer, with no response coming from there. Therefore, the issue is unresolved as to whether this exemption would available to the appellant or not. But the point that they have also raised this be....
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....There were no materials from which it could be inferred or established that the duty of excise had not been levied or paid or short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of the Act or of the rules made thereunder. Anand Nishikawa Company Ltd. vs. Commissioner of Central Excise "26........... This Court in the case of Pushpam Pharmaceutical Company v. Collector of Central Excise, Bombay, while dealing with the meaning of the expression "suppression of facts" in proviso to Section 11A of the Act held that the term must be construed strictly. It does not mean any omission and the act must be deliberate and willful to evade payment of duty. The Court, further, held :- "In taxation, it ("suppression of facts") can have only one meaning that the correct information was not disclosed deliberately to escape payment of duty. Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression." 27. Relying on the aforesaid observations of this Cour....
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....e storey ) d Type-lil quarter - 02 units (one block - in single storey ] ] at Mungiakami, liamura Sub-Division, Khowai District, pura under NHM during the FY: 2014-15/ : Building portion including internal water upply and sanitary installation. NIT No. CE/PWD(R&B)/DNIT/SE/PROJECT/ 1/2014-15 Rs. 3,62,22,897.00 Rs. 3,62,229.00 24 (twenty four) months Upto 4.00P.M on 09/02/2015 At 3.30 P.M on 12/02/2015 if possible. Teliamura Division, Teliamura. O/O the Executive Engineer, PWD Appropriate class. mest money should be deposited in the State Bank of India or any scheduled Bank of India ed by the RBI in the shape of "Deposit-at-call" or "Demand Draft" on schedule bank only in favour of Dive Engineer, Teliamura Division, PWD(R&B), Teliamura, Khowai District, Tripura. The Deposit-at-call or Draft must be submitted along with the tender. inder documents shall be issued on payment of Rs.5000.00 (Rupees Five thousand ) only in cash/ Pratt(Non Refundable) on any working days as specified above on production of documentary proof ation of the firm along with an application. emand drafts furnished towards Earnest Money along with the tender shall be valid for a period of nths from the la....