9911796707
TMI Blog2025 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... . Based on the scrutiny of third party information received from the Income Tax Department, the revenue observed that the appellant has rendered construction services and Works Contract Service (WCS) to M/s. Rajasthan State Agricultural Marketing Board (RSAMB) during the period from 01.04.2011 to 30.06.2012. It has also provided services to M/s. Rajasthan State Warehousing Corporation Ltd [RSWC] during the period from 01.04.2011 to 30.03.2015 the work was covered under the category of Works Contract services. (ii) Department formed the opinion that RSWC is a paid corporate and as such in terms of notification no.30/2012 dated 20.06.2012 (w.e.f. 01.07.2012) the assessee is liable to pay 50% of the total service tax on the works contract se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard Shri Vijai Kumar, learned counsel for the appellant and Shri Manoj Kumar, Authorised Representative for the Department. 3. Learned counsel for the appellant has mentioned that the appellant construct warehouses for RSWC for storage of products for Food Corporation of India. The construction of warehouse for storage of agricultural products is mentioned to have been exempted from service tax under notification no.25/2012 dated 20.06.2012. Learned counsel further mentioned that the activity of appellant is also covered in negative list of the services under section under 66 (d) (v) of the Finance Act. Hence, even the partial demand confirmed is liable to be set aside. Notification no.30/2012 is wrongly being invoked by the Department. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peruse that the Commissioner (Appeals) has confirmed the demand. Commissioner (Appeals) while referring to the mega exemption notification no.25/2012 as was relied upon by the appellant, has held that apart from the providing post harvesting storage, infrastructure for agricultural produce RSWC may also provide storage facility for seeds, manures, fertilizers, agricultural implements and notified commodities based on these observations the benefit of notification has been denied and the demand has been confirmed. We have perused the said notification at entry no.14 thereof, which reads as follows: "14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) an airport, port or rail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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