9911796707
TMI Blog2024 (4) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... struction of additional building amounts to execution of original works. In the present case the said taxable service is provided to M/s. Garrison Engineers which admittedly is government authority under Military Engineering Service (MES) As has also been appreciated by Commissioner (Appeals) in para 11.4 of the order under challenge. The onus was on Revenue to prove that service is rendered for commerce purposes. The service is construction of additional building for the government authority. There appears no profit motive with the recipient (M/s. Garrison Engineers). The Notification No.25/2012 dated 20.06.2012 the entry No.12 (c) exempts such services from tax liability if given to Government Department. The demand of service tax even on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs.4,00,428/- alongwith proportionate interest and appropriate penalties was proposed to be recovered from the appellant The proposal has been confirmed vide Order-in-Original No.68/2021-22 dated 10.03.2022. The appeal against the said order has been partly allowed by Commissioner (Appeals) vide Order under Challenge order-in-Appeal bearing No.285-22-23 dated 23.03.2023. Still being aggrieved the appellant is before this Tribunal. 2. I have heard Dr. M.K. Bhatt and Shri Malav Goswami Advocates for the appellant and Shriu Arun Sheoran, Authorised Representative for the Revenue. 3. Ld. Counsel for the appellant has mentioned the dispute regarding non-payment of Service Tax has been raised based on the amount as was shown in 26AS of Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Garrison Engineer (EM), Gwalior 5,72,590/- TOTAL 27,61,574/- 6. The Commissioner (Appeals) vide the impugned order has already set aside the demand of service tax arising out of the amount of Rs.11,59,269/- received from M/s. Garrison Engineer Airforce, Gwalior. The service tax liability arising out of the amount of Rs.9,99,715/- as received from Municipal Corporation of Gwalior has also been set aside. Admittedly the Department is not in appeal against the order setting aside said two demands. 7. Thus the narrow scope for the present appeal is to adjudicate the correctness about the demand confirmed with respect to an amount of Rs.5,72,590/- received by appellant from M/s.Garrison Engineer (EM), Gwalior. I observe that the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under challenge. The onus was on Revenue to prove that service is rendered for commerce purposes. The service is construction of additional building for the government authority. There appears no profit motive with the recipient (M/s. Garrison Engineers). The Notification No.25/2012 dated 20.06.2012 the entry No.12 (c) exempts such services from tax liability if given to Government Department. The entry reads as follows : - "Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair maintenance, renovation, or alteration." 10. Hence I hold that demand of service tax even on the amount of Rs.5,72,590/- is also liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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