TaxTMI 
TaxTMI 
2026 (8) TMI 334
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....n the execution of Works Contract Services relating to Road Construction and allied infrastructure works for various Public Works Departments. On the basis of third-party data received from the Income Tax Department for the period 201617, it was observed that the Appellant had received an amount of Rs.3,26,48,407/- for providing Works Contract Services. Since the Appellant was not registered with the Service Tax Department, a letter was issued, followed by a reminder, for submission of documents viz. details of services provided, copy of Balance Sheet, ITR Computation Sheet, details of Service Tax deposited, copies of Bills/Invoices and Form-26AS Statement. There was no response from the Appellant/noticee and accordingly a Show Cause Notice....
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....was also imposed under Section 70 of the Finance Act, 1994 read with Section 7(C) of the Service Tax Rules, 1994 read with Section 174 of the CGST Act, 2017. 4. Being aggrieved, the Appellant filed an appeal before the first Appellate Authority. The learned Commissioner (Appeals) vide the impugned Order-in-Appeal No.682/ST/ALLD/2022 dated 11.01.2023 rejected the appeal solely on the ground of limitation. Aggrieved by the said order, Appellant preferred an appeal before the Tribunal. The Tribunal vide Final Order No.70089/2026 dated 13.03.2026 allowed the appeal of the Appellant by setting aside the impugned order and remanded the matter to the learned Commissioner (Appeals) with direction to decide the appeal on merits. Pursuant to the a....
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....2,78,504/- The same amount shown in the payment certificate issued by the department enclosed as Annexure-B Road Construction Work 34/21/09/15 114/SE/21/12 /16 1,37,59,164.56 1,29,41,053.98 3. Public Works Department 74,35,512/- The same amount shown in the payment certificate issued by the department enclosed as Annexure-C Road Construction Work 240/03/01/17 2,47,82,177.00 4. Provisional Division PWD Gorakhpur 9,05,262/- The same amount shown in the payment certificate issued by the department enclosed as Annexure-D Supply of Grit Supply Of Order ---no. 196/28/01/16 Supply Of Order --- no.172/21/01/ 2016 Supply Of Order---- no. 180/25/01/16 Supply Of Order --- no.188/27/01/ 16 97,813.00....
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....ity was exempted from Service Tax vide Serial No.13(a) of Notification No.25/2012-ST dated 20.06.2012, as amended, and therefore the demand is not sustainable in law. The Revenue has clearly not undertaken any enquiry before confirming the demand. 10. Further, I find that the figures in the SCN have been taken from Form-26AS Statement only as provided by the Income Tax Department without conducting any enquiry relating to taxability of such amounts as informed by the Income Tax. It is trite law that the Department cannot raise demand simply on the basis of Form-26AS Statement. Whereas the entire amount received by the Appellant as reflected in the said Form-26AS Statement being consideration for services provided but without examining wh....