TMI Blog2018 (11) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... held by this Tribunal in its ruling in the case of Commissioner of Customs, C.Ex. & S.T., Allahabad vs. Ganesh Yadav [2017 (5) TMI 1251 - CESTAT ALLAHABAD]. Construction of Road along Ganga canal - demand of service tax - Held that:- The appellants have constructed road for the state government through the Executive Engineer of Ganga Canal Project wherein road is constructed along the canal - the said work is not liable to Service Tax and Service Tax is set aside. Loan reimbursed - demand of service tax - Held that:- The receipt is in the nature of return of loan by the said M/s.Choudhary Flour Mills Pvt.Ltd. - said amount is not a taxable receipt. Non taxable amount of Interest On deposit - demand of service tax - Held that:- Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t made by Utility Power Tech Ltd. and NTPC. The appellant in the course of enquiry failed to reconcile the difference. Accordingly it appeared to Revenue that the appellant is suppressing the taxable turn-over and have not paid the appropriate Service Tax. Accordingly it appeared to Revenue that appellant is liable to pay ₹ 1,47,52,325/-. 2. Brief facts are that the show cause notice was issued for the extended period of limitation for the period 2009-10 to 2013-14. The ld.Counsel for the appellant have filed the break-up of the turn-over which is as follows for the relevant period:- Payments received as per Form 26-AS/P L Account 2009-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 558318 Taxable Tax Paid 7. Executive Engineer (Road) 699290 1394482 Non-Taxable (Construction of Road along Ganga canal) 8. Choudhary Flour Mills Pvt.Ltd.-(Loan Tr.) 0 120000 0 Non Taxable (Loan reimbursed) 9. PNB (Intt.) 15939 37999 101007 Non-Taxable-Amount of Intt. On deposit. 10 NSC/SB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad/lane was constructed along with the houses. We hold that both the work of road and the construction of EWS houses under the Manyavar Kansiram Sahari Garib Awas Yojana are exempt as already held by this Tribunal in its ruling in the case of Commissioner of Customs, C.Ex. S.T., Allahabad vs. Ganesh Yadav [2017 (6) G.S.T.L. 428 (Tri.-All.)] vide Final Order dated 07.03.2017. 6. So far the item at Sl.No.7 in the table above, it is evident that the appellants have constructed road for the state government through the Executive Engineer of Ganga Canal Project wherein road is constructed along the canal. Accordingly we hold that the said work is not liable to Service Tax and Service Tax is set aside. 7. So far the detail at Sl.No.8 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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