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TMI Blog2023 (4) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... iod. The Commissioner completely failed to appreciate this position and held that the invocation of the extended period of limitation was justified because the appellant had suppressed information in the service tax returns. The invocation of the extended period of limitation cannot be sustained and needs to be set aside and is set aside. As the entire demand is for the extended period of limitation, it would not be necessary to examine the issue on merits. Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... + Edu. Cess Rs. 445019/-+S & HE Cess Rs. 222510/-) 11. Further, it appears that the assessee have not declared the value, i.e. the gross amount charged during the period from Oct 2010 to June 2012 in their ST-3 Returns, did not assess their true service tax liability, did not pay the same nor declared the same in their ST-3 Returns filed to the department from time to time. It appears that the assessee had willfully suppressed the material facts from the department with intent to evade payment of service tax as stated above. Had the department not visited the assessee premises, the evasion of service tax would not have come to the knowledge of the department. Hence extended period of limitation under proviso to section 73(1) of the Finance Act, 1994 is invokable in the instant case for recovery of service tax amounting to Rs. 2,29,18,498/-(including cess) for the period from 01.10.2010 to 30.06.2012 along with applicable interest under Section 75 of the Act. They also appear to be liable for penal action under 77 & 78 of the Finance Act, 1994 for contravening the provisions of sections 67, 68 & 70 of the Finance Act, 1994 read with read with Rule 2A of Service Tax (Determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the demand for the same issue for the period from 01.04.07 to 30.9.2010, In this regard, it is settled law that once any order passed by the authority should be followed. The noticee was required to disclose the value of services provided to Rajasthan Housing Board for work contract in the periodical ST-3 returns and was required to pay service tax till the decision comes in their favour. I find that the noticee have deliberately did not declared the value of service during the relevant period in their ST-3 return with intend to evade payment of service tax. Had the information from the third party sources were not received and the officers of the department were not visited the office of the noticee, the evasion of service tax would remain undetected. In view of above acts, I hold that provisions of extended period are rightly been invoked." (emphasis supplied) 5. Ms. Kainaat, learned counsel for the appellant submitted that as the appellant had not constructed a 'new residential complex' or a part thereof, the demand under the works contract service could not have been confirmed. The learned counsel also submitted that the Commissioner committed an illegality in con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Complex Services' & 'Works Contract Service' falling under clause- (25b), (30a) & (105) (zzzza) of Section 65 of Finance Act, 1994 have not paid/short paid Service Tax amounting to Rs. 2,94,65,846/- (ST Rs.2,86,07,617 /-+ Edu. Cess Rs 5,72,152 /-+S & HE Cess Rs. 2,86,076/-) on the 'Construction of Complex services' & 'Works Contract Service' provided to Rajasthan Housing Board during the period from 1.4.07 to 30.9.2010 and thus contravened the provisions of section 66, 68 & 70 of the Finance Act, 1994 read with rule 6 & 7 of Service Tax Rules, 1994. 7. Whereas, on going through the provisions of law, statement of Shri Sushil Kumar Sharma and scrutiny of works contracts in relation to construction of residential units, it appears that all the contracts are covered under the category of "Works Contract Service". In some cases the contracts have been awarded for not more than 12 Nos. residential units to the assessee but still the same appears to be covered under the works contract service as per definition as the Rajasthan Housing Board awarded contracts in the schemes developed by them in different areas which have more than 12 reside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Complex service' & 'Works Contract Service' provided to Rajasthan Housing Board during the period from 01.10.2010 to 30.06.2012 by contravening the provisions of sections 66, 68 & 70 of the Finance Act, 1994 read with rule 6 & 7 of Service Tax Rules, 1994 and Rule 2A of the Service Tax (Determination of Value) Rules, 2006 as per facts given below. 04. Whereas based on third party information data for the financial year 2012-13 indicating that M/s K B S Enterprises, Jaipur is providing Works Contract Service have not paid service tax on receipt shown in their Income Tax Return, the business premises of M/s K B S Enterprises, situated at A-159, Shiksha Vihar, Ramnagariya Main Road, Jagatpura, Jaipur was visited on 26:3.2015 by the officers of Third Party Cell and hqrs Anti Evasion wing of the Central Excise Commissionerate, Jaipur. At the time of visit, no responsible person was found available at the business premises of M/s K B S Enterprises, Jaipur. Shri Balram Meena, partner of M/s K B S Enterprises was contacted telephonically who informed that he is out station and he assured to submit the requisite documents on the next working day. Shri Balram Meena, par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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