2026 (7) TMI 1942

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....llahabad. 2. Briefly stated, the facts of the case are that the Appellant Shri Ravindra Nath Singh is registered with RES (Rural Engineering Services) Department of Uttar Pradesh State Government which is a nodal agency for construction work of different Government and Semi-Government bodies. The payments received for the Financial Year 2016-17 are as under:- S.No. Name of the client/service recipient as mentioned in the 26AS (FY -2016-17) Amount received 1. Executive Engineer Irrigation, Construction Division, Roberstganj 1,06,670/- 2. Executive Engineer Irrigation, Bundhi Div.II 1,79,068/- 3. Rural Engineering Services 43,15,775/- 4. Zila Panchayat Varanasi 12,70,700/- 5. Zila Panchaya....

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....ryadesh' dated 14.09.2016 wherein they had undertaken the work of 'Interlocking of Road' and received payment of Rs.1552100/- after TDS deduction uls l94C of the Income Tax Act, l961. The claim of the party for exemption for Receipt of Rs. 1552100/-- is found to be genuine. 6.2.3 The party has not provided any supporting document such as work order/agreement, certificate, bill/invoice in respect of nature of work done /services provided to Irrigation Construction Division Robertsganj & Executive Engineer Bundhi Division-II, though they had received Rs. 106670/- & Rs.I79068/- respectively as per Form 26A5 for 2016-17. Thus, I find that the party's contention is not supported with documentary evidences in respect of a....

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....s) demand of Rs. 87,861/- (Rupees Eighty Seven Thousand Eight Hundred Sixty One only) under section 73(2) read with section 73(1) of the Finance Act, 1994. (ii) I drop the service tax demand of Rs.8,80,181/- ( Rs. Eight Lakh Eighty Thousand One Hundred Eighty one only) in view of the above observations. (iii) I order for recovery of interest under Section 75 of the Finance Act, 1994 at appropriate rate on the confirmed amount of service tax as mentioned at (i) above. (iv) I impose a penalty of Rs. 87,861/- (Rupees Eighty Seven Thousand Eight Hundred '- Sixty One only) upon the party under Section 78 of the Finance Ac! L994. The pany shall be eligible for reduced penalty specified in second and third proviso to....