2025-VIL-2070-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 73(1) of Finance Act, 1994 – Demand of tax – Bar of limitation – Appellant is registered with department for providing services under category of Manpower Supply Agency Service and Work Contract Service – After audit, department issued show cause notice to Appellant by proposing demand of Service Tax – Additional Commissioner confirmed demands as proposed in show cause notice – Commissioner (Appeals) affirmed order passed by Additional Commissioner – Whether demand made in respect of receipts from Krishi Utpadan Mandi Samiti is barred by limitation or not – HELD – Entire issues for which the demand had been confirmed is in respect of interpretation of entries 12, 13 & 14 in Notification No.25/2012-ST. On basis of interpretation placed by them on these entries, Appellant claimed that services provided by them to Krishi Utpadan Mandi Samiti are exempt from payment of service tax. Impugned order after considering the entries have concluded that these entries will not be applicable to case of Appellant. Since issue is being interpretational in nature, invocation of extended period of limitation for making demand cannot be justified. Demand made in respect of receipts from Krishi Utpadan Mandi Samiti is barred by limitation, as extended period of limitation as per proviso to Section 73(1) of the Act could not have been invoked for making this demand – Appeal partly allowed - Demand of short paid service tax – Whether demand of service tax short paid vis-a-vis admitted liability as per ST-3 return during period 2015-16 is sustainable – HELD – As per order in original, an amount had been short paid by Appellant during period 2015-16 in comparison to their admitted liability as per ST-3 return. Appellant claimed that revenue had failed to give them the credit of amount deposited by them during period 2017-18. Payment made during period 2017-18 shall be appropriated to short payments made during period 2015-16 only after due verification of challans and their reconciliation with ST-3 returns for corresponding period. Demand of service tax short paid vis-a-vis admitted liability as per ST-3 return during period 2015-16 along with interest is upheld, but same need to be adjusted against payments claimed to be made by Appellant against challans to be submitted by them to adjudicating authority. Matter is remanded back to Original Authority for proper verification of challans and their reconciliation with ST-3 returns of Appellant.
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