9911796707
TMI Blog2019 (5) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2008 for which service tax has been claimed from him. Petition allowed. - W.P.No.3139 of 2010 And M.P.No.1 of 2010 - - - Dated:- 25-3-2019 - Mrs. Justice V. Bhavani Subbaroyan For the Petitioner : Mr.R.Saravana Kumar For the Respondent : Mr.J.Madhanagopal Rao, Mrs.R.Hemalatha Standing Counsel ORDER This Writ Petition has been filed seeking to quash the show cause notice C.No.IV/161/116/2009-S.Tax(ADJN) dated 12.05.2009 issued by the second respondent. 2. The petitioner submitted that he is a Class - I road contractor engaged in laying or relaying of roads for PWD and other local corporations based on the contracts awarded by the Government organ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is transfer of property in goods involved in the execution of the contract and sales tax due on such transfer of property in goods as sale of goods has been duly paid over to the Commercial Taxes Department. Therefore, the contract undertaken and executed by the petitioner is a works contract . 4. The petitioner also submitted that in view of the unequivocal terms of exclusion set fourth in sub-clause (zzzza) of Section 65(105) of the Finance Act 1994, the petitioner has not registered himself as assesses on the file of the Service Tax Department. In any event the petitioner is continue to be assessed under the TNVAT Act, 2006 for the levy of tax on deemed sale of goods involved in the execution of the works contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 337470/- for the taxable services provided during the period from 16.06.2005 to September 2008 on the value of Maintenance and Repair Service of Highways Roads should not be demanded under proviso to Section 73(i) of the Finance Act, 1994 (32 of 1994) (ii) interest under Section 75 of the Finance Act, 1994 (32 of 1994) as applicable at the material time should not be recovered for the unpaid Service Tax; (iii) penalty under Section 78 of the Finance Act, 1994 (32 of 1994) should not be imposed for willful suppression of the fact of rendering taxable services with an intention not to pay service tax on the consideration in money received from the Highways Department, Vellore and (iv) Penalty should not be imposed under Section 77 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enying the allegations of the petitioner, the respondent has filed a counter affidavit, wherein, it has been contended that the services rendered by the petitioner fall under the category of Maintenance or Repair Service/Management and thereby, the petitioner is liable to pay Service Tax under Section 65(105)(zzg) of the Finance Act 1994, but, the petitioner, neither provided the required details nor paid the appropriate service tax payable and therefore, the impugned show cause notice was issued, demanding service tax for the period from 16.06.2005 to 30.09.2008. Further, it has been contended that the works contract in respect of roads has only been excluded from service tax liability in Section 65(105)(zzza) of the Finance Act, 1994, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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