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2024 (4) TMI 234 - AT - Service TaxNon-payment of service tax - Service Tax Registration not taken - services were provided to the Government Department viz. Electricity Department of Daman (UT) - extended period of limitation - HELD THAT:- It is found from the scrutiny of various invoices on record before us and which are of the impugned period, the same were issued by the appellants to Assistant Engineer of Electricity Department , Division-V, Nani, Daman. In relation to demand of Rs. 3,18,976/- having invoked through extended period and which was contested before us on the ground that Commissioner (Appeals) incorrectly held that work were not proved to be done in Residential or Commercial Localities as per Serial No. 5 of the Board Circular before or after point of distribution. Exemption was granted as per circular only up to material used like Electric cables and services provided up to distribution point. Learned Commissioner found that invoices produced by them were lacking in this regard - Learned Commissioner did not indicate that the material was used or services provided up to the distribution point and not beyond distribution point. It is found that this evidence of having done erection testing and laying of various material for Assistant Engineer, Electricity Department does indicate that the material was used up to distribution point so as to become eligible for service being treated as non taxable. It is found from scrutiny of the document as above that very fact that invoices were issued in the name of Assistant Engineer Electricity Department indicates the same were for the purposes works done for Assistant Engineer of the electricity department. An evidence to this effect which is documentary in nature and which clearly indicates that this service was provided and invoice issued to the Government Department is sufficient to hold that services were in relation to work done up to distribution point. Therefore for invoices which indicate that they were issued to the electricity department, no question of taxability of service will arise as per the above said board clarification. Only if there are any invoices in the name of private party can it be held that services were provided beyond distribution point. In view of the foregoing, the demand if any made against the appellant shall be confined to the normal period of limitation. in above terms, the department is directed to rework demand - Accordingly, appeal is allowed by way of remand.
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