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2016 (11) TMI 492 - ALLAHABAD HIGH COURT

2016 (11) TMI 492 - ALLAHABAD HIGH COURT - TMI - Suppression of facts - extended period of limitation - Claim of exemption - Section 65 (97a) and 65 (105) (zzza) - Held that: - The words drilling, digging, repairing, renovating, or restoring are all connected with the work water sources or water bodies, therefore, three items which are excluded are: (1) agriculture; (2) irrigation; and (3) watershed development and work related to water sources or water bodies. - There is an agreement of ass .....

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a township/residential scheme of Sahara City Homes, Amritsar. The condition of land at the time of work was carried, was also not relevant. When work agriculture/irrigation has been used in contradiction to the other works, which are included in taxable service, the message is very clear that here the agriculture means simple cultivation of soil and earth of animals which is primarily connected with simple agricultural work. When an agricultural land is taken and development work like soil leve .....

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ure of project, land or other things. - Appellant-assessee is not exempted from service tax as claimed - assessee does not disclose the work at all and there was a clandestine suppression of facts on his part, therefore, extended period of limitation was available to the Revenue - Appeal dismissed - decided against appellant-assessee. - Central Excise Appeal No. 257 of 2015 - Dated:- 12-7-2016 - Hon'ble Sudhir Agarwal And Hon'ble Kaushal Jayendra Thaker, JJ. For the Appellant : Chand .....

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aw:- "(I) Whether in the facts and circumstances of the case, the CESTAT/Tribunal is right in holding that the Appellant is guilty of suppression of facts and extended period of limitation is invokable for the Show Cause Notice dated 05.05.2011 demanding service tax on bill dated 18.08.2006 for which payments received by cheque between June 2006 to August 2006, which are already been duly recorded in books of accounts and payments of same is duly recorded and received in bank account? (II) .....

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ening and carpeting of roads etc. For the purpose of service tax, it is registered with department of Central Excise and Service Tax. M/s Sahara India Commercial Corporation Ltd. (hereinafter referred to as "SICCL") issued a work order dated 17.6.2006 to appellant for levelling of soil including filling of gorges/nallah, removing shrubs, grass and rubbish etc. at Sahara City Homes, Amritsar. Payments to work order were made vide Cheque no.1956 dated 17.6.2006 and Cheque no.1963 dated 2 .....

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and 2008-09. In reply thereto, assessee informed vide letter dated 8.2.2010 that it has been assessed by Superintendent, Central Excise, Range-II, Service Tax, Division-V, Ghaziabad. Again a letter dated 25.2.2010 was sent by Revenue requiring details whereupon assessee informed vide letter dated 9.3.2010 that it had not provided any service for maintenance or repair of roads during the period 16.6.2005 to 26.7.2009. Anti-evasion Branch of Central Excise Commissionerate, Ghaziabad, for this peri .....

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instead claim exemption under notification no.17/2005-Service Tax, vide a letter dated 20.1.2011. The matter proceeded and assessee was required to attend office of Assessing Officer for statement whereupon factum of work order etc. was admitted but exemption was claimed from service tax under Section 65 (97a) of the Finance Act, 1994 (hereinafter referred to as "Act, 1994"). The representative of assessee also expressed his inability to comment on the work order dated 17.6.2006, enter .....

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t since the answer thereof would determine fate of question no.1. Assessee in order to claim of exemption is relying on Section 65 (97a) and 65 (105) (zzza), which read as under:- "Section 65 (97a): "Site formation and clearance, excavation and earthmoving and demolition" includes,- (i) drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or (ii) soil stabilization; or (iii) horizontal drilling for the passage of cables or dr .....

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e formation and clearance, excavation and earthmoving and demolition and such other similar activities." 7. Activities of site formation and clearance, excavation and earthmoving and demolition and such other similar activities are taxable but from definition of aforesaid Section, work relating to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies has been excluded. 8. A bare reading of Section 65 (97a) m .....

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structure or road and they are connected with work which are not to be identified with similar work of agriculture, irrigation, watershed development and drilling, digging repairing, renovating or restoring of water sources or water bodies. 9. The words drilling, digging, repairing, renovating, or restoring are all connected with the work water sources or water bodies, therefore, three items which are excluded are: (1) agriculture; (2) irrigation; and (3) watershed development and work related .....

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