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TMI Blog2021 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... the Education Guide dated 20 June, 2012 by the Board, read with Circular No.89/7/2006 dated 18 December, 2006, read with the Mega Exemption Notification No.25/2012-ST. Tax liability for work done for Uncle Builders (from 2009-10 to 2010-11) - HELD THAT:- Admittedly the appellant have paid tax on 04 June, 2006 along with interest before the issuance of SCN (issued on 31 March, 2016). Further, the issue is wholly interpretational as per the findings of the Tribunal. There is no tax liability on the appellant in respect of various construction works done for government/statutory authority under JNNURM, canal work for water resources division, for construction done for Mandi Samiti etc. Extended period of limitation - HELD THAT:- Admittedly, appellant have maintained books of account and filed regular returns. Further, Revenue have erred in adopting Form 26AS for calculating tax liability, which is patently wrong, as Form 26AS is not a prescribed document in the service tax rules for ascertaining the gross turnover of the assessee. Further, neither the books of account nor the returns filed have been rejected. Appeal allowed - decided in favor of appellant. - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntex limited work amount to ₹ 2,40,33,232.75 M/s Sintex Industries Ltd. Luckow Service Tax of ₹ 9,60,643/- is paid on 7th May 2014 vide Challan No. 02622 4. Further, the appellant by their letter dated 16 May, 2014 also gave project wise details of ongoing construction works which are as under:- S. No. Nature of Contract Tender Authority Remarks 1. Construction of Residential Houses for Weaker Section Under JNNURM Exempt from Service Tax Vide clause no. 13(b) of Notification no. 25/2012 2. Canal Work Under Water Resources Division-2 Kesli, Sagar, M.P. Exempt from Service Tax Vide clause no. 12(b) Notification no. 25/2012 3. Construction of government public building under Bundelkhand package Rajya Krishi Utpadan Mandi Parishad, U.P., Orai Construction Service provided to Government; Exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Rule 2A (ii) of Service Tax Determination of Value Rules, 2006. Accordingly, tax liability including cess was calculated of ₹ 1,73,08,890/- 8. It was further alleged in the SCN dated 21 October, 2014, that the appellant have failed to disclose true material facts and have contravened the provisions of the Act and Rules, to evade payment of service tax. Accordingly, extended period of limitation was invoked under proviso of 73(1) of the Act for raising demand for the period 2009-10 to 2013-14. The amount of ₹ 26,55,67,195/- was proposed to be treated as the value of taxable service provided during the afore mentioned period and tax on the same was demanded of ₹ 1,73,08,890/- including cess, with a proposal to impose penalty under Section 78 77 of the Act. The SCN was adjudicated on contest by the Commissioner who framed the following issue. (i) Whether the exemption from payment of Service Tax in respect of services provided by the notice to Agra Development Authority (in short ADA ) under Jawaharlal Nehru Renewal Mission (in short JNNURM ) for construction of houses for weaker section of society would be available for the period from 2009-10 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falls under commercial purpose as held by this Tribunal in the case of CCE ST, Allahabad V/s Ganesh Yadav reported in 2017 (6) G.S.T.L. 428 (Tri.All.) wherein this Tribunal referring to Larger Bench ruling in the case of M/s Lanco Infratech Ltd. V/s CC. CE ST (2015) 38 S.T.R. 709 (Tri.-LB) have held that such activity which was not taxable prior to 01 June, 2007 under the category of commercial and industrial construction, continues to be non taxable under the works contract category from 01 June, 2007, when works contract was introduced as taxable head in the Finance Act. Reliance is also placed on another Division Bench ruling of this Tribunal being Final Order No.53288/2018 dated 11 September, 2018 in the case of M/s Jethanand Arjundas Sons V/s CCE ST, Indore wherein also similar construction of houses for slum dwellers under JNNURM Valmiki Ambedkar Awas Yojna, Awasiya Vishwavidyalaya for MP Laghu Udyog. This Tribunal held that the same is not taxable following the ruling of Ganesh Yadav (supra). 12. As regards the second issue relating tax liability for construction for Mandi Parishad, learned Commissioner observed that these Mandi Parishad are formed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of any agricultural produce, supply of farm labour, processes carried out at an agricultural farm, renting or leasing of agro machinery or vacant land, with or without structure, loading, unloading, packing, storage or warehousing of agricultural produce, agricultural extension services, services by any Agricultural Produce Marketing Committee or Board. Reference was also made by this Tribunal to the Education Guide dated 20 June, 2012 wherein Para 4.4.9 of the guide, read with Para 4.4.11-that APMCs or Boards are set up under the State Law for the purpose of regulating the marketing of agricultural produce. Such marketing committees or Board have been set up in most of the States which provide a variety of support services for facilitating the marketing of agricultural produce through various activities and facilities like sheds, water, light, electricity, grading facilities etc. These Boards also take measures to ensure fair price to the farmers and they collect market fee, license fee, rent etc. for these services by such APMCs or Boards and are covered in the negative list. Further, clarifying that other services provided by such body which is not directly related to agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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