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TMI Blog2025 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest and imposing equivalent amount of tax as penalty under Section 78(1) of the Finance Act, 1994, along with imposition of penalties under Sections 69 and 70 of the said Act of Rs.10,000/- each. 2. The facts of the case are that the appellant is engaged in Electrical Contractor Services i.e., Restructured Accelerated Power Development and Reforms Programme (R-APDRP), a programme initiated by the Government of India for reducing AT & C losses in the State owned electricity distribution utilities in India. 2.1. In the course of verification of the TDS Statements of the appellant for the Financial Year 2016-17, it was noticed that the appellant has received an amount of Rs.10,19,82,144/- under the head of "revenue from operations" as de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.06.2012, defines "original works" as: - "(i) all new constructions; (ii) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (iii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise" 5.1. It is the further submission of the Ld. Consultant for the appellant that the appellant falls under the said Explanation and Sl. No. 12A of the Mega Exemption Notification No. 25/2012-S.T. dated 20.06.2012, as amended, has exempted the said services from levy of Service Tax. Therefore, it is contended that the appellant is not liable to pay Service Tax. 5.2. To support this contention, he relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause (44) of section 65 B of the said Act; under a contract which had been entered into prior to the 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date." 8.2. Admittedly, the services have been provided by the appellant to Government authorities by way of construction, erection, commissioning, installation or completion of structures predominantly used other than for commerce or industry. In these circumstances, the said services are not liable to Service Tax. 8.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces to government organisation namely M/s. Uttar Haryana Bijli Vitran Nigam, Shri Guru Granth Sahib World University, M/s. Greater Mohali Area Development Authority, M/s. Punjab Small Scale Industries & Export Corporation Limited are not engaged in any commerce, industry or any other business or profession. In that circumstance, in terms of Notification No. 25/2012-ST dated 20.06.2012, the services provided to these organisations under contracts mentioned at Serial No 1 to 12 (except serial No. 2 and 3) are exempted from payment of duty. With regard to services provided to Guru Granth Sahib University and M/s. HP Singh and others, we find that work was completed before the negative list regime and the service has been provided by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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