9911796707
TMI Blog2024 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... racts and almost all the contracts were not falling under the taxable provisions of Service Tax. During the financial year 2016-17, Appellant had executed one project under the nature of works contract for construction of school building, for which the gross amount received during the financial year 2016-17 is Rs. 8,44,300/-. 2. Service Tax Department received information from Income Tax Department that the Appellant on the basis of TDS summary (Form - 26AS), they have receipts of Rs. 15,50,68,424/- during the financial year 2016-17. Based on such information details were called for from one Shri V Karnakar Rao, 322-2, Srinivasa Colony, Mahabubnagar - 509 002, referring the PAN No. of this Appellant. As the said requisition letter was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the demand for Rs. 2,81,03,858/- and confirmed part of the proposed demand for Rs. 21,34,485/- with respect to the following 3 works: S. No. Description of work Gross Amount of Turnover Exemption as per Notification 1. Construction of ZPHS building, Shadkapoor (School Building) 8,44,300/- Exempt from service tax as per Notification No. 33/2012 (Small Scale exemption upto 10 Lakhs) - Service Tax dated 20th June, 2012 in supersession of Notification No. 6/2005- ST dated 01.03.2005. 2. Services by way of execution of work for Telangana State Power Generation Corporation Ltd. Relating to providing Black topping to the Power House main road upto TSGENCO and the said road meant for use by the general public 1,22,58,450/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding formation and providing WBM (Water Bound Mechadam) service, where work awarded by the Superintendent Engineer, Irrigation and Commanded Area Development Department, Government of Telangana. The Appellant has also produced copy of Letter Of Agreement dated 08.07.2015 issued in favour of Appellant by the Superintendent Engineer, PJP Circle No. 1, Gadwal, Irrigation and CAD Department, Government of Telangana, where in the Annexure the contract, value of the work to be done is mentioned. That one of the agreement entered with the Irrigation Department is also annexed being agreement dated 08.07.2015. Learned Counsel submits that the Appellant had claimed before the Adjudicating Authority that the receipts of Rs. 50,57,972/- are with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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