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TMI Blog2024 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ter supply project - HELD THAT:- It is found that these services are related to construction of road provided to M/s L T and in turn L T has got the work done from the appellant for execution of contract for the governmental authority i.e. GIDC (Gujarat Industrial Development Corporation) - From the above reading of exemption under Notification No. 25/2012-ST dated 20.06.2012 (w.e.f. 01.07.2012) under Sr. No. 12 13(a), it is found that if a service is provided to the government or governmental authority by way of construction of pipe line or plant for water supply, the same is exempted. Similarly, under Sr. No. 13., the services provided by way of construction of road transportation used by general public is also exempted. In the present case the appellant s activity involved is to construct the water supply system and also related to the construction of road. Therefore, the appellant s activities are clearly covered under both the entries i.e. Sr. No. 12 13 of Notification No. 25/2012-ST. The Learned AR Shri Rajesh Nathan argued that the appellants have provided the service to M/s L T is not a government or governmental authority, therefore, the appellant s activities are not cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were claimed as rendered in SEZ Rs.48,33,796/- Rs. 2,58,219/- Rs. 1,48,401/- Rs. 26,698/- /- Rs. 4301194/- Rs. 229814 Rs. 131156/- Rs. 23761/- Rs. 18,65,487/- Rs. 174081/- Rs. 72907/- Rs. 23761/- Rs. 24,35,77/- Rs.55733/- ------ ------ ------ ------ Rs. 58,249/- ------ B. Site Formation and Clearance, excavation and Earthmoving work. (c) For Road Construction work. (d) For Water Supply Project Rs. 2,50,300/- Rs. 12,60,514/- Rs. 222766/- Rs. 1121853/- Rs. 1,95,540/- Rs. 57,422/- ------ ------ Rs. 27226/- Rs. 1064431/- C. Supply of manpower Security Service Rs. 66,921/- Rs.59560/- Rs. 27,046/- ------ Rs. 32514/- Total Rs. 68,44,849/- Rs.60,90,104/- Rs.24,16,244/- Rs. 24,91,440/- Rs. 11,82,420/- 1.1 With regards to quantum of mandatory penalty Learned Commissioner (Appeals) observed that the entire case is booked on the basis of the specified records available and the benefit of proviso to Section 78(1) ibid is available for the period from 08.04.2011 to 13.05.2015 for which the mandatory penalty to be imposed is Rs. 5,67,223/- and accordingly, the total mandatory penalty to be imposed is Rs. 6,15,198/-. The lower authority upheld the penalty of Rs. 10,000/- imposed under Section 77(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike to relay on the following judgments:- 2018(12) GSTL 185 (Tri. Chennai) International Sea Port Dredging Ltd. Vs. CST, Chennai. 2018 (18) GSTL 434 (Tri. Del) Alok Guha Vs. Commr. Of C. EX S.T. Raipur 2.3 He further submits that since, the appellant have provided the transportation service and being a proprietary firm, the service tax liability is on the recipient of the service as per Notification No. 30/2012-ST effective from 01.07.2012. Therefore, the demand under the supply of tangible goods for use service is not correct. He placed reliance on the following judgments:- Appearance vs Shri Arun Kumar, on 1 February, 2018 Gimmco Limited vs. CCE ST, Nagpur [2017(48) S.T.R 476 (Tri. -Mumbai)] Coal carriers V. Commissioner of Central Excise, Customs Service Tax, Bhubaneswar 2011 (2) TMI 1140 - ORISSA HIGH COURT In Praveen Engineering Works V. Commissioner of Service Tax, Raigad 2014 (5) TMI 424 -CESTAT MUMBAI 2009(16) STR 740 (Tri. -Bang) Sandur Manganese Iron Ores Ltd v/s Commr. of Service Tax, Belgaum. 2008(10) STR 473 (Tri.Kolkata) CCE, CST, Bhubaneswar-II v/s Vinshree Coal Carriers P. Ltd. 2.4 As regard the demand under the head of Site formation and clearances, excavation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the appellant is clearly not sustainable. 4.2 As regard the demand of Rs. 27,226/- for road construction work and Rs. 10,64,431/- related to water supply project, we find that these services are related to construction of road provided to M/s L T and in turn L T has got the work done from the appellant for execution of contract for the governmental authority i.e. GIDC (Gujarat Industrial Development Corporation). In this regard we find that the appellant have claimed the exemption under Notification No. 25/2012-ST dated 20.06.2012 (w.e.f. 01.07.2012) under Sr. No. 12 13(a). The same are reproduced below:- 12. Service 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 alternation of . (e) Pipeline, conduit or plant for (i) water supply (ii) water treatment or, (iii) sewerage treatment or disposal; 13. Service provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alternation of- (a) a road, bridge, tunnel, or terminal for road transportation for use by gene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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