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Shreehari Associates (P) Ltd. Versus Commissioner of Central Excise, Aurangabad

2015 (4) TMI 81 - CESTAT MUMBAI

Commercial or industrial construction services - appellant had constructed High-Tech Textile Park and one Auditorium-cum-Sports Complex - Suppression of facts - Invocation of extended period of limitation - Held that:- 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. We also note from the records that the service tax returns which needs to be filed by an assessee, in t .....

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s 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 not arise lead.

If the revenue authorities did not raise any queries when the records were audited, then the sho .....

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s liable to be set aside. - Decided in favour of assessee. - Appeal No. ST/90060/14 - Dated:- 3-3-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Shri Abhay P Kolte, Adv. For the Respondent : Shri R K Das, Asst. Comm. (AR) ORDER Per: M V Ravindran: 1. This appeal is directed against order-in-original number 61/ST/COMMR/2014 dated 15/09/2014. 2. The relevant facts that arise for consideration are that the appellant herein was visited by the officers of the Department and .....

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lty 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 co .....

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for cross examination summarily. He would then draw our attention to the merits of the case and submit that the appellant had constructed a High-tech Textile Park at Baramati and the Sports Complex for Municipal Council. He would submit that the such contracts for construction of textile Park and the sports complex was awarded to the appellant based upon the International competitive bidding process which was called for by the authorities. It is also the submission of the learned Counsel that t .....

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it that the learned Commissioner did not respond to such a letter. He would also then draw our attention 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 suppl .....

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our attention to the findings recorded by the adjudicating authority. He would submit that the adjudicating authority has clearly recorded that the appellant had provided taxable services of commercial and industrial construction and has come up with the improper plea that the services provided by them to High-tech Textile Park are exempted. He would submit that the appellant did not produce any notification or authority exempting such services. He would submit that the statement of director of .....

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ppellant with the authorities was inclusive of all taxes and hence they were aware of the fact that the consideration received by them was inclusive of service tax despite this they did not discharge the tax liability. He would also submit that the appellant had undertaken construction of residential complexes also. 5. Learned Counsel in rejoinder 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 .....

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ellant herein had constructed High-Tech Textile Park and one Auditorium-cum-Sports Complex. It is also undisputed that these construction activity was awarded to the appellant under a successful International bidding process. It is also undisputed that the appellant herein was registered with the service tax authorities. 8. In our considered view, the show cause notice dated 18/10/2013 as issued by DGCEI Mumbai-V is to be seen from the angle of limitation as the said show cause notice invokes th .....

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ion of a sugar factory. Now our new projects of constructions are in progress. These new projects are: i) High Tech Textile Park - This is co-operative basis and aided by Central Government (some %). For complication of this project it will take more than a year ii) Construction of Sports Complex - This sports complex is under state Government authorities. This may require one year for completion. The payments of these projects at each stage are yet to be finalized. We request your honour to adv .....

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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. We also note from the records that the service tax returns which needs to be filed by an assessee, in this case the appellant, clearly indicates that the appellant .....

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thorities 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 not arise lead. 10. Yet another angle to entire case would be that the records maintained by the appellants was aud .....

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