2026 (8) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(2) of Chapter V of the Finance Act, 1994. (ii) I order for charging Interest at the appropriate' rate under the provisions of Section 75 of the Finance Act, 1994 on the amount of Service Tax confirmed at (i) above. (iii) I impose a Thousand Six penalty of Rs. 4,26,648/(Rupees Four Lakh Twenty-Six Hundred and Forty-Eight only), upon the party under the provisions of Section 78 of the Finance Act, 1994. The party shall be eligible for reduced penalty specified in second and third proviso of Section 78 of the Act, subject to fulfilment of conditions specified therein. (iv) I also impose a penalty of Rs.10,000/- (Rupees Ten Thousand Only), upon the party under the provisions of Section 77(2) of the Finance Act, 1994, for nonpayment of service tax. (v) I drop the demand of Service Tax under Section 73A of the Finance Act, 1994. (vi) I also do not impose interest under Section 73B of the Finance Act, 1994. (vii) I also impose a penalty of Rs. 10,000/- (Rupees Ten Thousand Only), upon the party for not obtaining service tax registration under Section 77 (1) (a) of the Act. (viii) I also impose a penalty of Rs. 10,000/- Ru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Service Tax Rules, 1994 thus liable for penalty under Section 77(1)(a) of the Act read with Rule 4 of Service Tax Rules, 1994. (v) The party has not filed the return for the period from 1. Apr 16 to Sep 16, and 2 Oct'16 to Mar 17, hence violated the Section 70 (2) of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994 and therefore liable for penalty under section 77(2) of the Act. (vi) The party has not furnished the. information/documents called by the Superintendent, Central Excise & Service Tax, Range-Sultanpur and hence violated Section 77(1) (c) of the Act and hence made himself liable of penal action under Section 77(1) (c) for not furnishing the information/ documents." 2.6 Show cause notice dated 22.10.2021 was issued to the appellant asking them to show cause as to why:- "(i) Service Tax including Cess amounting to Rs. 4,26,648/- (Rupees Four Lakh Twenty Six Thousand Six Hundred and Forty Eight only), should not be demanded and recovered from them under the provisions of Section 73(1) of the Finance Act' 1994 along with interest payable under Section 75 of the said Act. (ii) Penalty should not be Imposed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s for Zila Panchayat which were the works of public infrastructure and the same are exempt from payment of service tax as per Notification No.25/2012-ST. Hence, there services provided by him are exempt from payment of service tax. ⮚ Appellant undertook the work of repair of Government Office gate and the same was also for government civil structure, hence this also would be covered by the exemption Notification No.25/2012-ST. ⮚ Residential Accommodation for Group-D Employees of Zila Panchayat are also exempt from payment of service tax. ⮚ Without causing work and contract-wise examination of the services provided the demand has been confirmed on the basis of information received in Form 26AS. ⮚ Official Documents issued by the concern government department and local government bodies constitute material and contemporaneous evidence of the nature, purpose and value of the works. As per these, the services provided are exempt from payment of service tax. ⮚ Demand is also barred by limitation. 3.3 Authorized Representative reiterates the findings recorded in the orders of the lower authorities. 4.1 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd admissible documentary evidence. This is in line with general principles of taxation law, where exemptions are construed strictly, and the burden of proof lies with the claimant. I note that the appellant has provided no credible document besides few scattered photocopies which are also not in rhythm. Thus, in the absence of adequate documentary evidences, it can be concluded that the appellant have provided taxable services for which they were liable to pay service tax at appropriate rate." 4.3 Appellant, before the Original Authority have made the submissions as follows:- "The party vide their reply dated 29.05.2023 received in this office on 01.06.2023 have contested that:- उपरोक्त विषयक आपको अवगत करना है कि प्रार्थी मेसर्स तुलसी कन्स्ट्रक्शन, 1504, सौरमऊ, सुल&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2357;ं कार्य का विवरण कीछाया प्रति सत्यापित करकेदी गयी। Sharda Sahayak Khand :- प्रार्थी के द्वारा केवल मिट्टी का कार्य किया गया एवं कोई भी पक्का कार्य नहीं किया गया है जिसका कोई वर्कऑर्डर प्रार्थी के पास उपलब्ध नहीं है किन्त&#2369....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....#2340;, सुल्तानपुर ने विभाग के द्वारा प्रार्थी की फर्म को किये गए भुगतान एवं कार्य का विवरण की छायाप्रति सत्यार्पित करके दी गयी जिसका विवरण निमन्वत है -: 1. जिला पंचायत गाते पर स्थित गन्ना कार्यालय का मरम्मत 2. कर&#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....25;े द्वारा किया गए कार्यों को देखते हुए चूंकि प्रार्थी की सेवाकर में कोई देनदारी नहीं बनती है । अतः आपसे विनम्र मनुरोध है कि उपरोक्त कारण बताओं को समाप्त करने की कृपा करें ।" 4.4 Original Authority without examining the nature of the services have concluded that the services provided by him could not fall under the category of exempted services for the reason that appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ाता है कि, मेसर्स तुलसी कास्ट्रक्सन ठेकेदार जिला पंचायत सुलतानपुर निवासी मुहल्ला सौरमऊ पो० व जिला- सुलतानपुर को जिला पंचायत 2016-17 में किये गये भुगतान एवं व्यापार कर की काटी गयी 4 प्रतिशत की धनराशि तथा व्यापार कर मद में जमा धनराशि का विव....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....मऊ पिच रोड से मदन कुमार एडवोकेट के घर तक 293000 30.09.2016 11920 5030001/03 10.2016 7 सेतु बाराह धाम से पिपरी गाँव करें और सोलिंग पुणे 446497 04 10.2016 17HEO 6030008/29. 10.2016 6 सीरमऊ पिच रोड से पवन कुमार एडवोकेट के पर तक 44440 20.11.2016 4770 5030005/05. 12.2015 9 अगरेमऊ में जयबजरंग शिय गुलाम महाविद्यालय तक 68384 36.01.2017 3936 5060012/07. 02.2017 योग 2584060 10258-4 लेखाकार ....