9911796707
Advanced Search 
TMI Blog2023 (9) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... e non-payment/ evasion of service tax by the Service provider, it was noticed by the department that Appellant had provided 'Works Contract Service' to M/s Gujarat State Police Housing Corporation Ltd. (M/s GSPHCL), and other but had not paid the Service tax thereon. The matter was investigated and detailed documents were called for from the appellant under summons proceedings. From the copies of works orders, financial accounts and other documents submitted by the appellant and details of work done was narrated by appellant, it was alleged that appellant was engaged in providing Works Contract Services to their clients. Accordingly, a detail Show Cause Notice dated 22.10.2012 was issued proposing to service tax demand under works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Circular 123/5/2010 dated 24.05.2010 and Circular No. 62/11/2003 dated 21.08.2003. He also placed reliance on following decisions. (a) CCE Vs. H.M. Satyanarayan Engineers -2018 (8) TMI 736 (b) Bansal Electric Works Vs. CCE & ST Noida (2017) 3 GSTL 65 6. He argued that the show cause notice was issued on 22.10.2012 and covers period 2007-08 to 2011-12. The present issue was interpretation in nature, therefore the extended period is wrongly invoked in the present matter. He placed reliance on following decisions. (a) Shanti Construction Vs. CCE Rajkot 2023(3) TMI 14 (b) JS Katari Vs. CCE, Rajkot 2022 (11) TMI 633 (c) Infinity Infotech Parks Vs. Union of India (2014) 36 STR 37 7. Shri P. Ganesan, learned Superintendent (AR) supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects;" From the above definition of Works contract we find that only erection, commissioning or installation of electrical and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has picked up the figures from the balance sheet and profit and loss account maintained by the assessee. In various decisions it stands concluded that when the income arising from various activities stand reflected in the said Balance Sheet, it cannot be said that there was any suppression or misstatement on the part of the assessee so as to invoke the longer period of limitation. Reference can be made to Tribunal's decision in the case of C.S.T., New Delhi v. Kamal Lalwani [2017 (49) S.T.R. 552 (Tri. - Del.)], laying down that extended period is not invokable if services rendered are reflected in balance sheet and income tax returns and no evidence was produced that non-payment of duty was due to any mala fide. Reference can also be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
