2022 (11) TMI 340 - AT - Service Tax
Levy of service tax - Architect service or not - designing, planning, Architecture and Site Supervision of construction work - It was argued that the Architect service was brought into tax net with effect from 16.10.1998 whereas the appellant took registration only on 22.07.2003 - extended period of limitation - HELD THAT:- The appellant had paid an amount of Rs 1 Lac vide challan dated 22.09.2003 and the demand SCN was issued for Rs. 01,02,948/- after adjusting Rs 1 Lac already deposited by the appellant. It is noticed that the SCN nowhere alleges suppression or misdeclaration on the part of the appellant and therefore, there cannot be any ground for invocation of extended period of limitation. In this circumstance, the demand for extended period of limitation cannot be sustained.
It is not in dispute that the appellant is not registered under section 23 of the Architect Act, 1972. Learned AR had argued that the appellant as commercial concerns is engaged in providing services in the nature of designing ,planning, Architecture and site supervision. It is apparent that without proper registration no one can provide services in the field of Architecture. Thus, the allegation that the appellant is providing services of Architect is unsubstantiated.