TaxTMI 
TaxTMI 
2026 (9) TMI 1381
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....t the they are liable to pay service tax of Rs.15,96,898/- as against demand of Rs.2,70,58,886/- as proposed in the show-cause notice along with the interest and also imposed equal amount of penalty and other penalties. 3. Learned Chartered Accountant (CA) for the appellant submitted that the Commissioner in the impugned order at para 10.3 (b) under 'Table B' has given the benefit of exemption on various services which were rendered for construction of dam and construction of bridge, except for two services rendered for construction of dam at Aland and Jambaga. On the ground that no documents were produced. Learned CA has now placed on record two documents dated 27.06.2015 and 14.07.2015 wherein the work order is mentioned as construction of dam at Aland and Jambaga. In both the cases, since these documents prove that it is for construction of dams, he argues that since the Commissioner had already allowed benefit of the exemption notification for construction of dam the same needs to be allowed for construction of dams in Aland and Jambaga in terms of the Notification No. 25/2012 ST (12c) dated 20.06.2012. 3.1 Secondly, he submits that the Commissioner at para 10.3 (b)(vii) ....
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.... 21.04.2021 for the period from 2015-16 and 2016-17 which is beyond the normal period of limitation and since these liabilities arose based on the income tax returns filed by them suppression cannot be alleged because their income tax returns disclosed the services rendered by them but they had not discharged the service tax only because they were eligible for the benefit of the Notification for the construction of dam and bridge; and for other services, they were under bona fide belief they are not liable to pay service tax since the services were rendered to educational institutions. Hence, the question of suppression does not arise and therefore the entire demand needs to be set aside. Reliance is placed on the following judgments: (i) Daebu Automotive Seat India Ltd. Vs. CCE - 2012 (286) ELT (T) (ii) Switch Gear & Control Vs. CCE - 2009 (246) ELT 504 (T) (iii) MCO Hospital Aids Pvt. Ltd. Vs. CCE - 2002 (148) ELT 935 (T) 4. Learned Authorized Representative (AR) behalf of the Revenue submits that the documents need to be verified as these documents were not placed before the Commissioner earlier and the matter needs to be remanded for verificatio....
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....e since there is no difference, the question of demanding service tax on the differential value of Rs.28,93,254/- does not arise. 7. With regard to services rendered to Karnataka Neeravari Nigam Niyamit, service tax of Rs.20,276/- is demanded on the value of Rs.1,39,834/- and if the benefit of SSI is extended, the entire demand gets extinguished. For the services rendered to Kayaka Foundation Science Commerce Residential Composite Pre University, service tax of Rs.2,87,100/- on value of Rs.19,14,000/- for the year 2016-17, there is a demand of Rs.2,87,100/- on the taxable value of Rs.19,14,000/- is not disputed but, I find that the appellant will be eligible for the benefit SSI Notification which will further reduce the demand of service tax. However, taking into consideration the fact that the show-cause notice was issued on 21.04.2021 demanding the service tax for the year 2015-16 (Rs.20,276/-) and for the year 2016-17 (Rs.2,87,100/-), I find that the demand for the financial years 2015-16 and 2016-17 has been worked purely based on the turnover declared in the income tax returns and no reasons were mentioned in the notice for invoking suppression except to state that the appe....
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....ues are on INTR.) PART A - Details of Tax Deducted at Source Sr. No. Name of Deductor TAN of Deducter Total Amount Paid/ Credited Total Tax Deducted" Total TDS Deposited 1 AMRUTHA CONSTRUCTIONS PRIVATE LIMITED BLRA12492E 4780732.00 47808 00 47808.00 Sr. No. Section1 Transaction Date Status of Booking* Date of Booking Remarks ** Amount Paid / Credited Tax Deducted - TDS Deposited 1 194C 31-Mar-2016 F 23-May-2016 . 1616162.00 16162.00 16162.00 2 194C 31-Mar-2016 F 23-May-2016 . 3164570.00 31646.00 31646.00 Sr. No. Name of Deductor TAN of Deductor Total Amount Paid/ Credited Total Tax Deducted* Total TDS Deposited 2 BANK OF INDIA., GULBARGA BRANCH, BLRB02118E 63360.00 6336.00 6336.00 Sr. No. Section1 Transaction Date Status of Booking* Date of Booking Remarks ** Amount Paid / Credited Tax Deducted * TDS Deposited 1 194A 31-Mar-2016 F 08-May-2016 - 29860.00 2986.00 2986.00 2 194A 30-Sep-2015 F 28-Oct-2015 . 33500.00 3350.00 3350.00 Sr. No. Name of Deducter TAN of Deductor Total Amount Credited Paid/ Total Tax Deducted* Total TDS Deposited 3 EXECUTIVE ENGINEER MINOR IRRIGATION DIVISSION GULBARGA BLRE04389A 24198161,00 440775.00 440775.00 Sr. No. Section....