Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 96 - AT - Service TaxQuantum of penalty u/s 78 - suppression of taxable value - consulting engineer services provided to clients - rent-a-cab service - legal services - reverse charge mechanism - period 2011-12 to 2015-16 - extended period of limitation - HELD THAT:- The allegations of Revenue are frivolous, that it was only on enquiry it came to know about the affairs of the appellant, i.e. providing of taxable service in view of the admitted facts that appellant is a registered assessee under the Service Tax provision, and have been filing their returns and paying tax. It is not alleged by the Revenue that the appellant was not maintaining proper financial records, register and vouchers for their transaction. It is further found that Form No. 26AS is not a statutory document for determining the taxable turnover under the Service Tax provisions. Also it is found that form 26AS is maintained on cash/ receipt basis by the Income Tax Department for the purpose of tax deducted at source, etc. being the relevant data for Income Tax - the whole basis of show cause notice is incorrect and/or misconceived. Extended period of limitation - HELD THAT:- The appellant is entitled to exemption under the Notification No. 25/2012-ST under Sl. No. 13(a) of the said notification for providing consulting engineer services in the matter of road construction. When road construction is exempt, every activity is exempt relating to the road construction including consulting engineer services - This Tribunal in M/S LORD KRISHNA REAL INFRA PRIVATE LTD. VERSUS COMMISSIONER OF CUSTOMS, C.E. & S.T., NOIDA [2019 (2) TMI 1563 - CESTAT ALLAHABAD] has held in other disputed cases, that even the barricade provided on the side of highway, maintaining greenery on the side or middle of highway, construction of any facility, refreshment centre for road users, is also part of the road construction and such activity is also exempt. Even the administrative building constructed by the concessionaire, for construction of the road or highway for administration and collection of toll etc. is part of road. Rent a cab service - Reverse charge mechanism - HELD THAT:- There is no specific allegation as required under Section 66A read with Notification no. 30/2012-ST. The extended period of limitation is not available to Revenue - appeal allowed - decided in favor of appellant.
|