TMI Blog2024 (5) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ads and bridges for the use of public. It is found that these services rendered by the appellant are exempted from payment of service tax in terms of Sl. No. 13(a) of Exemption Notification No. 25/2012 ST dated 20-06-2012. The appellant also carried out these works contracts as a sub-contractor for construction of roads, under an agreement on behalf of the said Contractors NECL and BIPL. These services rendered by the appellant as a sub-contractor are exempted from payment of service tax in terms of Sl. No. 29(h) Notification No. 25 read with Sl. No. 13(a) of Exemption Notification No. 25. The department has sought copies of Income Tax returns, balance sheet, bank statement, Form 26AS, work order/contract/agreement and service tax returns f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valent amount of tax as penalty. 2. Briefly stated facts of the case are that Shri. Sanjay Kumar Agarwal, Proprietor of GRRB Associates (hereinafter referred to as the Appellant ) is a registered contractor under the Border Roads Organization (in short BRO ). During the period October 2014 to June 2017, the appellant rendered services to BRO by way of construction of roads and bridges for the use of public. The appellant considered these services are exempted from payment of service tax in terms of Sl. No. 13(a) of Exemption Notification No. 25/2012 ST dated 20-06-2012. The appellant carried out these works contracts as a sub-contractor for construction of roads, under an agreement on behalf of M/s. Navayuga Engineering Company Limited ( NE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction of roads and bridges for the use of public- Exempted from payment of service tax in terms of Sl. No. 13(a) of Exemption Notification No. 25/2012 ST dated 20-06-2012 ( Notification No. 25 ) (c) Provision of services as a sub-contractor for construction of roads, under an agreement on behalf of M/s. Navayuga Engineering Company Limited ( NECL ) and M/s. Bharati Infra Projects Limited (BIPL) - Exempted from payment of service tax in terms of Sl. No. 29(h) Notification No. 25 read with Sl. No. 13(a) of Exemption Notification No. 25. 3.1. The appellant submits that the impugned order confirmed the demands solely on the basis of the information received from Income Tax department in Form 26AS. The Appellant asserts that the details perta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken by the Appellant in 2016 itself and in spite thereof no efforts were taken by the revenue to issue show cause notice in time. Also given that the entire demand is based on Form 26AS received from the Income Tax Department, there can be no allegation of suppression and the revenue could have sought the same information within the normal period of limitation. Accordingly, the appellant submits that the entire demand confirmed in the impugned order is barred by limitation. 3.3. The appellant further submits that when there is no requirement to pay any service tax on its activities in terms of the above submissions, there is no necessity to obtain registration and hence the question of charging late fees and imposing penalty for del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the appellant on the above said services rendered to BPO. Hence, we hold that the demands confirmed in the impugned order is not sustainable. 7. We also observe that the department has sought copies of Income Tax returns, balance sheet, bank statement, Form 26AS, work order/contract/agreement and service tax returns from the appellant vide letter dated 12.08.2016. The Appellant vide its letter dated 14-12-2016 duly submitted all the details. No proceedings were initiated thereafter. Thus, we observe that the Department was completely aware of the activities undertaken by the Appellant in 2016 itself and in spite thereof no efforts were taken by the revenue to issue show cause notice in time. We also observe that the entire demand is ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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