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TMI Blog2013 (12) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject to the conditions stipulated thereunder. According to the petitioner, it has fulfilled and has not violated any of the specified conditions but exemption was nevertheless denied on the sole ground that the value of supply of material free of cost by the service recipient was not included in the gross value submitted for tax, by the petitioner. Prima facie, rejecting the claim for abatement on this ground, recorded in the adjudication order, appears to be unsustainable - Conditional stay granted. - Service Tax Appeal No.131 of 2012 - Misc. Order No. 26660/2013 - Dated:- 10-7-2013 - G Raghuram And P K Jain, JJ. For the Appellant : Shri Rajesh Kumar, CA For the Respondent : Shri A K Nigam, AR PER : G Raghuram Waiver of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue by the judgment of this Tribunal in Ramky Infrastructure Ltd. vs. C.S.T., Hyderabad - 2013 (29) STR 33 (Tri-Bang.). The ld. Counsel for the petitioner would however endeavour to distinguish the said judgment on the basis of the following contentions:- That Section 65 (105) read with appropriate taxing provision i.e. clause (zzza) enjoins the liability to tax where the taxable service is provided by a person to another person (during the relevant period). The contention is that the service should be provided to natural persons and not to an artificial/juristic person, at any rate when the service is provided to an instrumentality of the State. We prima facie find no normative basis for this contention. Absent a contextual exclusion, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since several contractors were under impression that Government is not comprehended within the expression 'person', the petitioner failed to file returns or remit tax but not with a view to willfully suppress the relevant taxable income or with an intent to evade its liability to tax. Prima facie, this contention also does not commend acceptance, since for invocation of the extended period, the necessary ingredients are those stated under the proviso to Section 73 (1) of the Act. As per clause (e) thereof, contravention of the provisions of the Act with an intent to evade payment of tax is sufficient to invoke the extended period. Therefore, what is necessary to escape the rigor of the extended period is existence and establishment of a bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first contention on this aspect, we are prima facie not persuaded to accept the same. The definition is prima facie clear and admits of no ambiguity Section 65(25b) defines 'commercial or industrial construction' to mean inter alia construction of new building or a civil structure or a part thereof, which are used or to be used primarily, or occupied or to be occupied primarily with; or engaged or to be engaged primarily in, commerce or industry or work intended for commerce or industry but excluding services provided in respect of the specifically enumerated works. We infer from the legislative context that works provided under the aegis of an instrumentality of the State Government are not per- se excluded from the generic meaning of comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant waiver of pre-deposit and stay of all further proceedings pursuant to the adjudication order, on condition that the petitioner remits to the credit of Revenue, the service tax component of Rs.28,94,07,221/- plus interest thereon as stipulated; and 33% of Rs.3,87,51,793/- (relatable to commercial or industrial construction service) together with proportionate interest thereon, after taking credit for Rs.44,45,277/- already remitted (as recorded in the adjudication order); excluding the component of penalties assessed under Sections 77 and 78 of the Act, within eight weeks from today. Petitioner shall report compliance by 30.9.2013. In default either in deposit or in reporting compliance within the period stipulated herein, the stay gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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