2026-VIL-111-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 73(1) of Finance Act, 1994 – Invoking of extended period of limitation – Demand of tax – Appellant is engaged in providing Works Contract Services, but had not paid any service tax – Department issued show cause notice proposing demand of Service Tax, to Appellant, by invoking extended period of limitation – Joint Commissioner confirmed demand proposed in show cause notice – Commissioner (Appeals) upheld order passed by Joint Commissioner – Whether demand confirmed by invoking extended period of limitation as per proviso to Section 73(1) of the Act is sustainable – HELD – Appellant was engaged in providing taxable services under category of work contract services to various contractors, who were providing services to various government authorities, which have been held to be exempt from payment of service tax by adjudicating authority. Demand had been confirmed only on excess receipts over the value of contracts entered between Appellant. Appellant had claimed that excess receipt shown in 26AS towards provision of services was not in respect of any services provided by Appellant, but was towards supply of material. Appellant had also produced evidences to support its claim. As Appellant had entertained a bonafide belief that they were not required to pay any service tax in respect of services provided, there is no merits in confirmation of this demand by invoking extended period of limitation as per proviso to Section 73(1) of the Act. Order under challenge is set aside – the appeal is allowed
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