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2021 (8) TMI 294 - AT - Service TaxLiability of service tax - appellant who has constructed houses for rehabilitation of poor people under JNNURM - services provided by the notice to Agra Development Authority (ADA) under Jawaharlal Nehru Renewal Mission (JNNURM) for construction of houses for weaker section of society - period from 2009-10 to 2010-11(up to 30.06.2010) before issuance of Notification No. 28/2010-ST dated 22.06.2010 (w.e.f. 01.07.2018) - services provided by the noticee to Rajya Krishi Utpadan Mandi Parishad during 2013-14 - construction work under Works Contract - Sl. No. 12(a) of N/N. 25/2012-ST dated 20.06.2012 - Taxability of services provided to M/s Uncle Builders - demand of interest and penal action against Noticee. Exemption claimed for services to ADA, JNNRUM during the financial year 2009-10 to 2010-11 (up to 30 June, 2010) i.e. before issuance of N/N. 28/2010-ST - HELD THAT:- The various construction works carried out for Mandi Parishad are not liable to service tax and are exempted in view of the Education Guide dated 20 June, 2012 by the Board, read with Circular No.89/7/2006 dated 18 December, 2006, read with the Mega Exemption Notification No.25/2012-ST. Tax liability for work done for Uncle Builders (from 2009-10 to 2010-11) - HELD THAT:- Admittedly the appellant have paid tax on 04 June, 2006 along with interest before the issuance of SCN (issued on 31 March, 2016). Further, the issue is wholly interpretational as per the findings of the Tribunal. There is no tax liability on the appellant in respect of various construction works done for government/statutory authority under JNNURM, canal work for water resources division, for construction done for Mandi Samiti etc. Extended period of limitation - HELD THAT:- Admittedly, appellant have maintained books of account and filed regular returns. Further, Revenue have erred in adopting Form 26AS for calculating tax liability, which is patently wrong, as Form 26AS is not a prescribed document in the service tax rules for ascertaining the gross turnover of the assessee. Further, neither the books of account nor the returns filed have been rejected. Appeal allowed - decided in favor of appellant.
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