TMI Blog2024 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... ST (SSI). It is further found that the services provided for the construction of road and for irrigation project are also exempted under Notification No. 25/2012-ST. - it is further found that the Show Cause Notice have been wrongly issued invoking the extended period of limitation, there being no element of any fraud, mis-representation or mis-statement in the facts of this case. The impugned order set aside - appeal allowed. - HON BLE Mr. ANIL CHOUDHARY, MEMBER ( JUDICIAL ) Shri M Ramachandra Murthy, Advocate for the Appellant Shri B Sangameshwar Rao, Authorised Representative for the Respondent ORDER [ ORDER PER : ANIL CHOUDHARY ] The Appellant Shri Anand Reddy Jejah was registered with the VAT Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, as it appeared that the facts mentioned in the Show Cause Notice, relates to the Appellant. The Appellant mentioned that they are executing the works contracts for the Government Department and are paying VAT on the material component, and also filed regular VAT returns. The Appellant further mentions that the work relating to roads constructed for Government Authorities or Government Corporations are exempted under Notification No. 25/2012-ST. Further stated that, as they did not fall in the net of Service Tax, they have not taken the registration. They have proper records of their business, books of accounts and there is no case of any mis-statement or suppression of facts. The Appellant had also filed a detailed sheet mentioning t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total 1,81,60,722/- Service tax levied in the Order, Rs.21,34,485/- is exempt from service tax as per above mentioned Notification 3. Assailing the impugned order, the Appellant urges that prima facie, the Show Cause Notice is bad for invocation of extended period of limitation. Admittedly, Appellant have done almost all the works for the Government Departments and maintained proper books of accounts. All the receipts for such works are through the banking channel. Appellant was registered with the VAT and Income Tax, and filed regular returns. It is also not the case of Revenue that appellant had taxable turnover under the provisions of Service Tax and/or Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, there is no case of suppression or refusal on the part of the Appellant to produce their relevant records. 6. Learned Counsel further urges that the Show Cause Notice is bad pertaining to another person and also for extended period of limitation. 7. Accordingly, Learned Counsel for Appellant prays for allowing the appeal with consequential benefits. 8. Learned AR for Revenue relies on the impugned order. He also mentions that the demands were rightly confirmed as the relevant details were not provided with supporting documents before the Adjudicating Authority. 9. Having considered the rival contentions, I find that under the admitted facts and circumstances, almost the whole turnover of the Appellant is exempted, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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