2026 (9) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is providing water supply and sewerage related services to Jalkal Vibhag of Government of Uttar Pradesh. It is the submission of the learned Advocate that the Appellant was under the bona fide belief that the services provided by her are covered under the Mega Exemption Notification No.25/2012-ST dated 20.06.2012 under Serial No.25. It is also the submission of the learned Advocate that the Appellant had neither collected the Service Tax from the service recipients nor had obtained any Service Tax registration. For the Financial Year 2015-16, a Show Cause Notice [SCN] dated 27.12.2020 was issued proposing to demand Service Tax as under:- Financial * Year  Amount credited in Form 26AS (In INR.) Sale of Services Shown in ITR (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Jal Sansthan, and Allahabad Jal Sansthan, it is observed that since the Appellant failed to produce any document evidencing the nature of services provided, hence nature of service cannot be ascertained. Accordingly, exemption claimed by the Appellant cannot be extended and accordingly, he upheld the proportionate demand of Service Tax of Rs.5,06,990/- against the Appellant. Being aggrieved, the Appellant is in appeal before the Tribunal. 5. The learned Advocate appearing on behalf of the Appellant submits that the dispute in the present appeal pertains to the Financial Year 2015-16 and almost a decade has passed and the Appellant made efforts to collect the workorders in respect of the Nagar Nigam, Gorakhpur, Varanasi Jal Sansthan, an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....On the basis of third party data received from the Income Tax Department for the financial year 2015-16, it appeared to the Department that the gross receipts of the Appellant are subject to payment of Service Tax since the Appellant was not registered with the Service Tax Department. 6. The learned Advocate appearing on behalf of the Appellant submits that work orders of Nagar Nigam Lucknow and Nagar Nigam Kanpur have been extended/renewed from time to time. 7. The learned Authorized Representative appearing on behalf of the Revenue has justified the impugned order and prayed that the appeal filed by the Appellant, being devoid of any merits, may be dismissed. 8. Heard both the sides and perused the appeal records. 9. I find th....