9911796707
TMI Blog2019 (11) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee that inasmuch as the services are being provided to a Government organization they cannot be held to be taxable. Otherwise also the onus to establish mala fide on the part of the assessee is upon the Revenue and the same is required to be discharged by production of evidences - There has been no evidences indicating any mala fide intention on the part of the assessee to evade payment of service tax - the major part of the demand would be hit by bar of limitation. Merits of the case - HELD THAT:- A small portion would still lie within the normal period - Works Contract are in respect of various jobs to be done by the assessee at the sub-stations. The appellant is required to establish that such work was primarily and basically link ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on along with confirmation of demand and interest. Penalties under various sections were also imposed upon the appellants. 2. Learned advocate appearing for the appellant assails the impugned demand on merits as also on limitation. As regards limitation she submits that the services were being provided by them to Uttar Pradesh state enterprises and there can be no mala fide on their part to suppress the said fact from the Revenue inasmuch as they were entitled to recover the service tax amount from the Uttar Pradesh State Enterprises. As regards merits of the case, she submits that the entire work is in connection with transmission of electricity in which case service would be exempted under Notification No. 45/2010-CE and Mega Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee at the sub-stations. The appellant is required to establish that such work was primarily and basically linked with the transmission of electricity. Each and every contract has to be examined for the said purpose. Accordingly, we deem it fit to set aside the impugned order and remand the matter to Original Adjudicating Authority to re-decide the said issue in the light of the Tribunal s judgment relied upon by the appellant and after examining the various contracts. We make it clear that said exercise would be done by the Adjudicating Authority for the period falling within the limitation. 5. Inasmuch as we have set aside the demand beyond the normal period of limitation, we find no justifiable reasons to impose penalties upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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