TaxTMI 
TaxTMI 
2026 (9) TMI 88
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....been received for rendering the taxable services that the investigation was initiated and the response along with documents was called from the appellant. Based on the documents provided by the appellant vide letter dated 24.04.2018 the department alleged that the appellant has rendered the construction services to the various recipients and that the said service is not covered under the negative list of section 66D of the Finance Act 1994 which is applicable with effect from 01.07.2012. The amount of Rs. 27,75,44,358/- as received for rendering those services is alleged to be the taxable value. Accordingly, service tax amounting to Rs. 3,69,30,800/- for the period with effect from 01.07.2012 to 31.03.2017 was proposed to be recovered vide show cause notice no. 79/18/749 dated 26.04.2018. The said proposal has partially been confirmed by the impugned Order-in-Original. Still being aggrieved, the appellant is before this Tribunal. 3. We have heard Mr. Kumud Bhatnagar, learned counsel for the appellant and Mr. Rakesh Kumar, learned authorised representative for the department. 4. Learned counsel for the appellant has submitted that the demand in question has purely been confirm....
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....n work contracts/work orders was paid prior to 01.03.2015 and many contracts/work orders were executed prior the said date. It is submitted that these documents could not be produced before the adjudicating authority below as those have recently been procured by way of filing an application under the Right to Information Act. The appeal is prayed to be allowed in the light of those documents or in alternative, the appeal may be remanded to the original adjudicating authority for fresh decision after verification of those documents. 7. Having heard both the parties, the adjudication of the present appeal requires to ascertain as to whether the activity of the appellant, i.e., construction services other than residential complex services provided to the Government and the governmental authorities are exempted from payment of service tax. Since the appellant has drawn the said benefit from Entry No. 12 of Notification No. 25/2012 dated 20.06.2012. we foremost have perused the said notification which reads as follows: "G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the s....
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....deceased;" 8. We have also perused the nature of work/services rendered by the appellant as follows : Work Order No. & Date Nature of Work Awarded Service Recipient Remarks 1265 dated 29.05.2013 Fixing of Paddock fencing Central Sheep and Wool Research Institute, Avikanagar, Tonk Not exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016-ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED 1043 dated 06.08.2013 Repair & renovation of School building Jawahar Navodaya Vidhalaya, Atru, Baran Not exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016-ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED 645 dated 01.03.2012 Construction of additional P.G. Girls Hostel including internal electrical installation National Institute of Ayurved, Jaipur Not exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016- ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED ....
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....ng of internal water supply, sanitary installation drainage & electrical installation and horticulture operation Community Health Center (CHC) at Bhanpur kalan, Jaipur Not exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016- ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. 2250 dated 10.08.2009 Construction of C.P.W.D Site Office CISF Anantpur, Behror, Distt. Alwar Exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016-ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. 2327 dated 11.12.2012 Construction of boundary wall around the GOs Mess MPRTS, CISF at Anantpur, Behror, Distt. Alwar Exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016-ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. 1758 dated 27.06.2009 Construction of Store Block & Tradesman Shop CIST at Anantpur, Behror, Distt. Alwar Exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/....
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....oor & Bardod Distt. Alwar Not exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016- ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED 229 dated 03.07.2014 Construction of PHC Building Jhalatala, Distt. Alwar Not exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016- ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED 230 dated 03.07.2014 Construction of PHC Building PHC Building at Kalwadi Distt. Alwar Exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016-ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED 231 dated 03.07.2014 Construction of JSY ward CHC building at Kathumer, Distt. Alwar Exempted vide Entry No. 12(a) & (c) of N.N. 25/2012-ST dtd. 20.06.2012 & N.N. 9/2016-ST dtd. 01.03.2016 read with Section 102 of the Finance Act, 2016. CONFIRMED 232 dated 03.07.2014 Construction of JSY ward CHC Mundawar Distt Alwar Exempted v....
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....he governmental authority. The impugned order has held that construction services provided to Government/governmental authorities are exempted under Entry No. 12 of Notification No. 25/2012 dated 20.06.2012. Accordingly, certain amount of proposed demand has been dropped. The department is not in appeal against the said drop of demand. However, no reasoning is given in the order under challenge while confirming demand with respect to the some of such authorities as to why those are not considered governmental authorities. The findings in the impugned order denying the other authorities as governmental authorities are, therefore, liable to be set aside. 12. We observe that other reason for confirming the demand of se4rvice tax is the violation of condition of Entry No. 12(a) which got inserted in the Exemption Notification No. 25/2012 vide Notification No. 9/2016. The said entry reads as follows: "after entry 12, with effect from the 1 March, 2016, the following entry shall be inserted, namely- "12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fittin....