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M/s. Ganesh Tamuli Versus Commr. of Central Excise & Service Tax, Guwahati

2016 (5) TMI 231 - CESTAT KOLKATA

Extended Period of limitation - Demand of Service tax alongwith interest - Business Auxiliary Service - No concrete and sufficient evidence against the appellant - Held that:- If according to the appellant service tax liability was not attracted then also they should have deposited the amount with the department as an amount recovered in the guise of duty. Alternatively, appellant was expected to get in touch with the department for seeking any clarification /course of action. In the light of th .....

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ey were under the impression the services provided to Govt. departments do not attract service tax because the nature of works specified in definition of Commercial or Industrial Construction, under Section 65(25 b) of the Finance Act, 1994 are normally carried out by Govt./Govt. departments. It is observed that works relating to Roads, Airports, Railway, Bridges, Tunnels and Dams under Commercial or Industrial constructions specified under Section 65(25 b) are normally carried out by Govt./Govt .....

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UR The present appeal has been filed by the appellant with respect to Order-in-Original No. 01/Commr./ST/GHY/14-15 dated-22/05/2014 passed by Commissioner of CE&ST, Guwahati as Adjudicating authority. 2. Shri D. Sahu (Advocate) appearing on behalf of the appellant submitted that a show cause notice dated-4/10/2013 was issued to the appellant demanding service tax of ₹ 1,10,97,196/- for providing various services. That out of the total demand only a demand of ₹ 9,75,010/- pertaini .....

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tion 80 of the Finance Act, 1944 is admissible to the Appellant as they were under a bonafide belief that services provided to Govt. agencies do not attract service tax as per the definition of Commercial or Industrial construction services given in Section 65 (25b) of the Finance Act, 1944. That activities of making roads, airports, railways, bridges, tunnels and dams are normally carried out by Government/Govt. departments. 3. Shri S.S. Chatterjee, Supdt. (A.R.) appearing on behalf of the Reve .....

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et benefit of Section 80 of the Finance Act, 1994. Learned A.R. thus strongly defended the order passed by the Adjudicating authority. 4. Heard both sides and perused the case records. Appellant is not contesting the Service tax liability confirmed by the Adjudicating authority. Appellant is agitating the demands and penalties on the ground that extended period cannot be made applicable in the absence of any concrete and sufficient evidence against the appellant. Alternately, it is argued by the .....

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