9911796707
TMI Blog2019 (5) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. On the other hand, Revenue have also not established as to which service taxable under the Act stands provided by the appellant - As such, no service tax is required to be confirmed against the appellant in respect of sale of building material to private parties - Accordingly demand of ₹ 5,29,556/- confirmed against them on the said ground is set aside alongwith setting aside of penalty. Imposition of penalty - demand under the category of Construction of Residential Complex - HELD THAT:- Admittedly the said construction was for U.P. Avas Evam Vikas Parishad. Service tax was deposited by the appellant alongwith interest even before issuance of the show cause notice in which case no notice should have been issued to them in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The said order was challenged by the appellant before Commissioner (Appeals). The appellant contended that the Original Adjudicating Authority was not justified in confirming the service tax in respect of the sale of the construction material to the Government Department as also to various private parties. As they also produced the certificates from the various Government Authorities to whom material was sold, the Appellate Authority accepted the sales made to Government Authorities. However, in respect of sales made to various private parties, he confirmed the demand. Similarly the service tax in respect of Construction of Residential Complex for U.P. Avas Evam Vikas Parishad was upheld and penalty was reduced to 50%. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government, they were not required to pay any tax. However, the same was subsequently paid by them alongwith interest prior to issuance of the show cause notice and hence penalty should not have been imposed upon them. 4. After hearing learned A.R., we find that the Commissioner (Appeals) has accepted the fact that the appellant raised invoices for sale of the construction material. However, he has observed that since the consideration was received in cash and invoices do not contain VAT amount it has to be held that the same was a service. We find no merits in the above reasoning of the Revenue. As explained, sale of building material does not invite VAT. Nevertheless same remain State subject. On the other hand, Revenue h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
