TMI Blog2015 (4) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them which according to him would fall under the category of exempted services. These service tax returns were accepted by the Department and no question were raised nor any clarification was sought from the appellant. - there was no query from the revenue authorities on the returns which were filed by the appellant. In our considered view, if the revenue authorities were informed about the activities that the appellant is willing to undertake and seeking the clarification whether such activity would fall under the service tax liability or not, and also subsequently indicating in the service tax returns the amounts received by them towards such exempted services, the question of suppressing any material facts from the Department would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued to the appellant directing him to show cause as to why service tax as calculated be not demanded from the along with interest and as to why penalty be not imposed on them. Appellant contested the show cause notice on merits as well as on limitation. The adjudicating authority did not agree with the contentions of the appellant and after following the due process of law confirmed the demands raised along with interest as also imposed penalties. 3. Learned Counsel appearing on behalf of the appellant would take us to the entire show cause notice as well as the impugned order. He would submit that the adjudicating authority has erred in confirming the demand inasmuch as that he has not considered the detailed submissions made by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention to the various ST returns filed by them with the authorities and submit that the ST returns indicated that amounts received by them for these works were shown as being exempted. He would also submit that the authorities did not question the amounts which were indicated by them in their service tax returns and hence the extended period as invoked by the show cause notice is incorrect. To supplement this argument, he would also take us through the audit reports which were filed by the audit party of the Department after auditing their records for the period in question. He would categorically submit that the said audit reports were not handed over to the appellant but had to be procured from the Department under the provisions of right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... joinder would draw our attention to the Annexure wherein demands have been raised as annexed to the show cause notice and submit that the demand is in respect of the construction activity undertaken by the appellant for High-tech Textile Park and Auditorium building for Municipal Council from April 2008 to March 2012. 6. We have considered the submissions made at length by both sides and perused the records. On perusal of the records, it transpires that the issue involved in this case is regarding the demand of service tax liability on the appellant under the category of commercial or industrial construction services. 7. It is undisputed that the appellant herein had constructed High-Tech Textile Park and one Auditorium-cum-Sports Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is available for such services also category of service may also be advised. We request you to give us suitable directions in these cases so as to enable us to take appropriate action in the matter 9. It can be seen from the above reproduced letter which was received by the office of the Commissioner of Central Excise and Customs on 3 rd October 2008, seeks a specific direction from the Commissioner as to whether the activities undertaken by the appellant would fall under service tax liability and are eligible for any exemption. We find from records that the office of the Commissioner of Central Excise and Customs, Aurangabad did not respond to such letter nor any further correspondence was entered with the appellant on this matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings that the appellant's activity of construction of high-tech work and the sports complex would fall under the category of construction of commercial complexes and the appellant is liable to discharge the service tax liability on the amounts received by them. It is to be presumed that departmental officers had access to all the records maintained by the appellants during the audit. If the revenue authorities did not raise any queries when the records were audited, then the show-cause notice issued in October 2013 invoking the extended period for demanding the service tax liability for the period April 2008 to March 2012, is in our considered view blatantly time barred, as it cannot be said that appellant had suppressed any informati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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