Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 462 - CESTAT KOLKATAExemption from Service Tax - rendered services to BRO by way of construction of roads and bridges for the use of public - exemption from payment of service tax in terms of Sl. No. 13(a) of Exemption Notification No. 25/2012 – ST dated 20-06-2012 - suppression of facts or not - extended period of limitation - HELD THAT:- During the period October 2014 to June 2017, the appellant has rendered services to BRO by way of construction of roads and bridges for the use of public. It is found that these services rendered by the appellant are exempted from payment of service tax in terms of Sl. No. 13(a) of Exemption Notification No. 25/2012 – ST dated 20-06-2012. The appellant also carried out these works contracts as a sub-contractor for construction of roads, under an agreement on behalf of the said Contractors NECL and BIPL. These services rendered by the appellant as a sub-contractor are exempted from payment of service tax in terms of Sl. No. 29(h) Notification No. 25 read with Sl. No. 13(a) of Exemption Notification No. 25. The department has sought copies of Income Tax returns, balance sheet, bank statement, Form 26AS, work order/contract/agreement and service tax returns from the appellant vide letter dated 12.08.2016. The Appellant vide its letter dated 14-12-2016 duly submitted all the details. No proceedings were initiated thereafter. Thus, the Department was completely aware of the activities undertaken by the Appellant in 2016 itself and in spite thereof no efforts were taken by the revenue to issue show cause notice in time. It is also observed that the entire demand is based on Form 26AS received from the Income Tax Department and the revenue could have sought the same information within the normal period of limitation. Accordingly, the allegation of suppression is not established in this case and hence the entire demand confirmed in the impugned order is barred by limitation. The demand of service tax against the appellant is not sustainable on merits as well as on limitation - Appeal allowed.
|