TMI Blog2023 (12) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 50 - CESTAT KOLKATA] wherein it has been held that the figures reflected in Form 26AS cannot be used to determine Service Tax liability unless there is evidence shown that it was due to a taxable service - thus, the entire demand has been raised beyond the normal period of limitation. In view of the discussions above, the demand of service tax by invoking extended period is not sustainable in this case. Entitlement for exemption provided under Serial No. 12A of Mega Exemption Notification No. 25 / 2012 ST dated 20.06.2012 - Revenue neutrality - HELD THAT:- In all the cases, the services have been rendered to state Government authorities. The services rendered to the State Government has been exempted under Serial No. 12A of Mega Exemption Notification No. 25 / 2012 ST dated 20.06.2012. The Appellant is eligible for the exemption as the services in all the above cases have been rendered to State Government authorities - In the case of COMMISSIONER OF CENTRAL EXCISE VERSUS M/S ANGADPAL INDL. PVT. LTD. [ 2015 (10) TMI 1844 - SUPREME COURT] , the Hon'ble Supreme Court has held that where the situation is revenue neutral, no demand can sustain. Accordingly, the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that the entire proceedings has been carried out on the basis of information available in Form 26AS of Income Tax department. Since these figures are included in the Profit/Loss Account in the Balance Sheet, which is a public document and so there can be no suppression. Moreover, the Department has not adduced any positive evidence to show malafide intention or mens rea for evasion of Service Tax, under any particular head of Taxable Services. Since none of the ingredients necessary for invoking extended period of limitation as visualized under proviso to Sec. 73(1) of the Act exists in this case, the demand confirmed in the impugned order by invoking extended period of limitation is not sustainable. In this regard, the Appellant relied on the decision of the Hon ble Supreme Court in the case of Aban Lyod Chiles Offshore Ltd. vs. CCE reported in 2006 (200) ELT 370 (SC) wherein it has been held that when all the facts were already within the knowledge of the Department, invoking extended period of limitation to demand duty is not justified. 4. The Appellant submits that the demand of Service Tax cannot be made solely on the basis of difference between Income tax return an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Department which is exempt from whole of service tax as per Serial No. 12A of Mega Exemption Notification No. 25 / 2012 ST dated 20.06.2012. In this regard, the Appellant placed their reliance on the decision in the case of Piramal Healthcare Limited vs. Commissioner of Central Excise and Service Tax, Indore, reported in 2015 (5) TMI 211, wherein CESTAT had observed that since the Appellant is required to pay service tax under Reverse Charge Mechanism and as the provision of payment of service tax was not known to the appellant, the appellant had not made payment of service tax under RCM in time. If at all, they have paid the service tax in time, the same was available to them as CENVAT Credit. Therefore, it is a situation of revenue neutrality. It is a settled law by the Hon ble Supreme Court in the case of Commissioner of Central Excise vs. Angadpal Industries Pvt. Ltd. reported in [2015 (325) ELT 228 (SC)] wherein it has been held that where the situation is revenue neutral, no demand can sustain. (ii) Agreement with District Development Office, Dumka In respect of this contract, the Appellant was required to construct two Anganbari Kendras against which the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption was being claimed for World Vision India . In this regard, the Appellant submits that World Vision of India and World Vision India are one and same and submitted evidence to that effect. Accordingly, they contended that being a charitable trust, services provided by them become exempt from whole of service tax. 7. The Ld. A.R. reiterated the findings in the impugned order. 8. Heard both sides and perused the appeal documents. 9. I observe that in the instant appeal the main ground raised by the Appellant is limitation. The Appellant submits that the demand in the instant case has been raised on the basis of information available in Form 26AS of Income Tax department. Since these figures are included in the Profit/Loss Account in the Balance Sheet, which is a public document and so there can be no suppression. It is their contention that the Department has not adduced any positive evidence to show malafide intention or mens rea for evasion of Service Tax, under any particular head of Taxable Services. Accordingly, they argued that none of the ingredients necessary for invoking extended period of limitation as visualized under proviso to Sec. 73(1) of the Act e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received from the District Development Office, Dumka, an Authority under the State Government Department. As they have rendered the service to the State Government, the services are exempted from whole of service tax as per Serial No. 12A of Mega Exemption Notification No. 25 / 2012 ST dated 20.06.2012. In respect of the agreement with Zila parishad, they were required to construct six shops against which the amount was received from the Zila Parishad. Since such amounts were received from the Zila Parishad, the services have been provided to the State Government Department which is exempt from whole of service tax as per Serial No. 12A of Mega Exemption Notification No. 25 / 2012 ST dated 20.06.2012. It is their submission that the Appellate Authority has denied the exemption on the sole ground that the purpose of the construction of shops was for commercial use and getting rent from the shops. In this regard, the Appellant submits that they are not concerned as to what was the purpose for constructing the shops. As they were engaged by the State Government to construct the shop, the service has been rendered to the State Government, as such they are entitled for the exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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