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TMI Blog2023 (5) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... of the building hands it over to THCB.- thus M/s Dipak Paul provider of works contract service to THCB. 4. TSCBL releases entire funds and takes over the possession of the building from THCB. Under the circumstances no liability by way of RCM is accruable upon TSCBL, the appellant with regard to the aforesaid services rendered by M/s Dipak Paul. M/s Dipak Paul has provided the services to THCB who as per law can avail credit of tax paid by M/s Dipak Paul, as input service credit-who and was required to discharge the service tax liability. No show cause notice therefore merits issuance to the appellant herein as they are not recipient of service directly from M/s Dipak Paul. As there exist, no relationship between TSCBL and M/s Dipak Paul as a service receiver and a service provider for the impugned works order. No liability accrues upon the noticee to pay Service Tax. Therefore the order of the Learned Commissioner (Appeals) cannot be sustained and is therefore set aside. The appeal filed by TSCBL is allowed. - Service Tax Appeal No. 77107 of 2018 - FINAL ORDER NO. 75463/2023 - Dated:- 18-5-2023 - MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. Pranab Sikdar, Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCBL has been awarded by TSCBL for a consideration of Rs 4,56,000.00 only. It is not disputed by revenue that THCB engaged the services of M/s Dipak Paul, for construction of the said building for a beneficial consideration of Rs.4,06,16,850.00/-. It is also not disputed that M/s Dipak Paul have discharged, the 50% component of the service tax required to be paid by them under the RC mechanism. As each person involved in the chain enjoys a distinct legal and separate independent liability for payment of tax the relationship amongst each of these three independent legal entities needs to be ascertained, for determining the liability to pay tax/the balance tax liability. 6. It is observed that M/s Dipak Paul have provided services to THCB directly. As per law, the credit of tax paid by the works contractor M/s Dipak Paul can be discharged towards payment of tax liabilities by the recipient of the service who in this case happens to be THCB, who awarded them the contract and also made requisite payments towards the work order undertaken. It is an admitted position that M/s Dipak Paul has been engaged by THCB and they alone can therefore derive the benefit of the tax paid by their s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the bank in its 7th meeting held on 14.05.2009 decided to explore the feasibility of such construction of building through the Tripura Housing and Construction Board . Accordingly, the bank took up the matter with the Tripura Housing and Construction Board to initiate steps for survey of the land and to undertake other initial works for acceptable design of the building and plan and Estimate thereof vide our letter no. C-2/Building Construction/TSCB/Estt dt.09.10.09 as per annexure -1. The bank has also paid Rs. 2.5 lac to CEO, THCB vide bank s letter no C- 2/Building construction/TSCB/Estt/677/09 dt. 14.11.09 for conducting survey as well as Geotechnical Investigation of Soil, Preparation of Plan, Drawing, Estimate etc as per letter no. F.8(237)/30/THCB/09/3549-51 dt. 30.10.2009 of CEO of THECB as per Annexure 2. The bank has intimated initially to have a foundation of ten storied building with initial construction of 3 storeys and the other required provisions vide our letter no. C-2/Building construction/TSCB/Estt/2010/1716/10 dt. 06.07.2010 as per annexure 3. Subsequently the bank has intimated the CEO of THCB to have a foundation of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed by the President Managing Director of the bank. The CEO, THCB vide his letter no. F.8(237)/THB/09/500-02 dt. 23.02.2011 informed us that the tender for the above work has already been received by them and they have requested to place fund for and amount of Rs. 1.00 crore to finalize the tender. The matter is placed to the Board of Directors for discussion and decision. In the meantime the construction of Boundary Wall of the land of the bank at Post Chowmuhani, Agartala is completed through a Contractor one Sri Manik Deb, Agartala as per the approval of the Board of Director. In this connection all the issues relating the construction of the Boundary Wall with the written consent of the Hon ble President, Tripural Pradesh Congress, destruction of the newly constructed Boundary Wall by a group of person and filing of FIR etc. were placed and also got the approval of 13th meeting of the Board of Directors held on 17.08.2010 for the action taken by the bank. Sri Manik Deb had to re-construct the Boundary Wall on the northern side of the bank s land (back side of Congress Bhavan, Agartala) twice since that Boundary Wall was destroyed. Bank has already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using and Construction Board to initiate steps for survey of the land and undertake other initial works for acceptable design of the building and Plan and Estimate thereof vide bank s letter no. C-2/Building construction/TSCB/Estt dt. 09.10.09. The bank has also paid Rs. 2.5 lac to CEO, THCB vide bank s letter no. C-2/Building construction/TSCB/Estt/6770/09 dt. 14.11.09 for conducting survey as well as Geotechnical Investigation of Soil, Preparation of Plan, Drawing, Estimate etc as per letter no. F.8(237)/30/THCB/09/3549-51 dt. 30.10.2009 of CEO of THCB. The bank has intimated initially to have a foundation of ten storied building with initial construction of 3 storey and the other required provisions vide our letter no. C-2/Building construction/TSCB/Estt/2010/1716/10 dt. 06.07.2010. Subsequently the bank has intimated the CEO of THCB to have a foundation of seven storied building with initial construction of 3 storeyd vide bank s letter no. C-2/807(2)/TSCB/Part-iii/ 28895/10 dt. 02.09.2010. The CEO THCB vide his letter no. F.8(237)/30/THCB/09/9429 dt. 15.09.2010 submitted Plan Estimate along with drawing for construction of the proposed Multi st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered into the tender is 15(fifteen) months which shall be reckoned from the 15th (Fifteen) day after the date of issue of this work order. Yours faithfully (Er.D.Choudhuyry) Dycutive Officer(W) Tripura Housing and Construction Board 7.3. Furthermore, TSCBL vide their communication dated 14.02.2011, addressed to the Registrar of Co-Operative Societies Government of Tripura, Agartala, in para 3 have addressed as under : TRIPURA STATE CO-OPERATIVE BANK LIMITED HEAD OFFICE : AGARTALA : TRIPURA 1st Floor of Amulya Market, P.O. Agartala, P.O. Box No.- 27, Tripura (West), PIN-799001. Ref. No:- C-2/807(2)/TSCB/Part-III Dated :- 14.02.2011 The Registrar of Cooperative Societies, Govt. of Tripura, Agartala. Sub :- Construction of Bank building at Post Office Chowmuhani, Agartala. Sir, Further to our letter no. C-2/TS CB/House Building/2010/1716/10 dt. 18.08.2010----------) we would like to inform you that the following initiatives has already been taken by the bank for construction of bank s won building. 1) --------------------. 2) --- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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