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2024 (1) TMI 1163 - AT - Service TaxFailure to discharge Service Tax liability - Works Contract service - Bus Shelters for construction BRTS, Ahmedabad and other for construction of a Conventional Centre, Auditorium and Exhibition Hall for Gujarat University - contravention of provision of Section 68 read with Rule 6 of the Service Tax Rules, 1994 - failure to apply for registration with service tax department - failure to assess the tax due on the services provided and failure to furnish ST 3 returns - failure to pay the interest leviable on the service tax not paid - Recovery alongwith interest and penalty - extended period of limitation - HELD THAT:- On going through the order in original, it is found that the learned commissioner of the view the services are covered under works contract service but no elaboration was given as regards the exemption, valuation and ingredients of the service i.e. works contract service. In the said service, the main ingredients are that of construction BRTS, Ahmedabad and other for construction of a Conventional Centre, Auditorium and Exhibition Hall for Gujarat University. However, the learned Commissioner has not given clear findings why the services are not exempted on basis of valuation. These are the main factor which decide whether the service is taxable or not. Therefore, this aspect needs to be reconsidered. It is found that although the show cause notice refer to the charge of “intention to evade payment of tax” on the part of the appellant, no concrete evidence is forthcoming to substantiate this charge against the appellant. This aspect has not been fully examined and discussed in any of the orders passed by the authorities below. It is, therefore, necessary that in the interest of justice, the matter needs to be remanded to the Commissioner (Appeals) keeping all the issues open. Appeal allowed by way of remand.
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