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2019 (11) TMI 1440 - AT - Service TaxTime Limitation - Construction of various civil structure at the site of sub-station - case of appellant is 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 - exemption under N/N. 45/2010-CE and Mega Exemption N/N. 25/2012. Time Limitation - HELD THAT:- The services were being provided to Uttar Pradesh State Corporation and there can be a bona fide belief on the part of the assessee 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 linked with the transmission of electricity. Each and every contract has to be examined for the said purpose - it is deemed fit to set aside the impugned order and remand the matter to Original Adjudicating Authority to re-decide the said issue. Penalties - HELD THAT:- As the demand beyond the normal period of limitation is set aside, there are no justifiable reasons to impose penalties upon the appellants. The same are set aside in toto. Appeal allowed in part.
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