TaxTMI 
TaxTMI 
2026 (8) TMI 1703
X X X X Extracts X X X X
X X X X Extracts X X X X
....ices, on the basis of the third party data information, i.e., form 26AS. From the said document it was observed that the appellant had received an amount of Rs. 80 lacs during the period from October 2014 to March 2017 for rendering various services. The TDS also got deducted in terms of section 194(c) of the Income Tax. Observing that, these facts are sufficient to show that the activity rendered by the appellant amounts to "service" in terms of section 65(B)(44) of the Finance Act, 1994. Accordingly, vide show cause notice no. 4-139/2019/682 dated 26.03.2020 service tax amounting to Rs. 10,31,600/- was proposed to be recovered along with the interest at the appropriate rate in terms of section 75 of the Finance Act, 1994 and the proportio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Mega Exemption Notification (25/2012) has wrongly been availed by the appellant. Hence there is no infirmity in the order under challenge when the tax liability of the appellant has been confirmed. The findings with respect to cum tax benefit are also rightly denied for the reason for want of any documentary evidence in this regard. With these submissions the order under challenge is prayed to be upheld and the appeal is prayed to be dismissed. 4. Having heard the department, perusing the ground of appeal and the other records of the appeal memo, it is observed that at the time of issuance of show cause notice, the appellant had not cooperated with the investigation. Despite being contacted, the appellant failed to submit any documen....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... stopped and due to labour problems, EMI problems anc other site related problems they stopped the work. Owing to this, they suffered huge financial losses and we have closed all the operations of the company: Even, due to lack of funds and pressure from banks for installments, all the assets were either seized by banks or were sold in pressure in order to pay to the banks and company has been shut down. Even, the registered office of the company was closed. They had already submitted the desired information previously. (iii) The relevant LOI has been attached here with for your kind perusal." 5. From the perusal of the said submissions it is clear that the activity of the appellant is that of transporting, fixing etc of boulder....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he said entry. It is only the civil structure or any original work provided to the government or any governmental authority that any exemption from service tax is available. As already observed above, the activity of the appellant is not that of construction but of transportation. It is held that the appellant is not entitled for the said benefit. 7. The appellant is otherwise, apparently a sub-contractor of M/s Ashapura Buildom which is a sub-contractor of Larson and Toubro and its sister concern. Though the main contractor has been awarded the work of laying railway tracks but the work order given to the appellant is only with respect to transportation. For the reasons as already discussed above, the appellant is liable to pay service ....