9911796707
TMI Blog2024 (8) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Maintenance Services'. During the course of audit and reconciliation of figures of amounts received against various financial services shown in the profit and loss accounts and ST-3 returns of the appellant pertaining to the year 2012-13, it was noticed that there is difference in the taxable value shown in the profit and loss account and ST-3 returns amounting to Rs.25,83,338/-. 3. Show cause notice dated 25.05.2016 was issued to the appellant demanding service tax on account of: (i) Differential value of Service Tax : Rs.6942/- (ii) Road Cutting charges : 8343/- (iii) Land Application Processing Fees : Rs.13,601/- (iv) Street Light Charges : 1329/- 4. The Adjudicating Authority confirmed the demand, however, in appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in terms of Notification No. 25/2012 dated 20.06.2012 at Sr. No.13(a), the relevant provisions reads as: "13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public;" That clause 13 has been very widely worded as it includes services, which are provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration and is not restricted to construction only. Sub-clause (a) specifically includes 'Road' which are used by general public. The case of the revenue is not tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elate to any specific activity of processing. I agree with the learned counsel for the appellant that the term 'land application processing fees' has been wrongly interpreted by the revenue without appreciating the nature of activity involved. Hence, there is no service element involved therein and therefore, no service tax is leviable. 10. The 'Street Light Charges' of Rs.10,758/- have been explained by the appellant that Madhya Pradesh Electricity Board (MPEB) installed the street light in the industrial area of Dewas and Maksi, however, where there were no street lights in front of any particular industry then as per the requirement of the concerned industry, the appellant installed the said street light for which the initial payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices. In view thereof, I hold that the appellant is not entitle to any relief on that account and is liable to pay the service tax as confirmed by the authorities below. 12. The differential value of service tax has been included by the revenue on the ground that the appellant had justified sum of Rs.25,27,169/- only out of the total taxable value shown as Rs.25,83,338/- and therefore on the amount of Rs.56,169/-, service tax is leviable. It appears that amount of Rs.25,83,338/- has been directly taken from Note 16 of the balance sheet, whereas the appellant had taken the amount as per the Ledger records. The revenue was required to clarify the service under which the differential amount of Rs.56,169/- was chargeable. The appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invocable if services rendered are reflected in balance sheet and income tax returns and no evidence stands produced that non-payment of duty was due to any mala fide. Reference can also be made to Hon'ble Allahabad High Court's decision in the case of Commissioner of Central Tax v. Zee Media Corporation Ltd. [2018 (18) G.S.T.L. 32 (All.)]. The Hon'ble High Court observed that the show cause notice itself shows that every details was maintained by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
