2026-VIL-383-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exemption to "repair and maintenance" services provided to Metro Railways - The contract for rendering the said service was executed before 01.03.2016, as required vide Entry No. 14 of the amended Notification No. 25/2012, but the stamp duty was not paid with respect to the said contract, which was an eligibility condition for availing the benefit of the amended Mega Exemption Notification – Whether the appellant is eligible for exemption under Mega Notification No. 25/2012 dated 20.06.2012, the Entry no. 14 thereof - HELD - The bare perusal of Entry No. 14 reveals that the services in the nature of construction, erection, commissioning or installation are eligible for exemption - The said exemption is available only in case the service is by way of construction, erection, commissioning or installation that too of the original work - The nature of service rendered by the appellant is that of repair and maintenance of Kolkata metro, which is not covered under the main part of Entry No. 14 of the Mega Exemption Notification. The explanation to Entry No. 14 has been correctly invoked, as the appellant's case is not covered under the main part of the entry. Further, the appellant failed to provide evidence of payment of appropriate stamp duty with respect to the contract, which was an eligibility criteria for availing the exemption. Therefore, the appellant was rightly denied the exemption benefit of the amended Mega Exemption Notification - The order under challenge is upheld, and the appeal is dismissed - Limitation - The department invoked the extended period of limitation while issuing the show cause notice, as the appellant did not declare the services of repair and maintenance rendered to Kolkata metro in its service tax returns, which amounts to suppression of facts with the intention to evade tax – HELD - The decisions relied upon by the appellant are not applicable in the present case, as the department had no opportunity to find the impugned non-payment of service tax by the appellant due to the wrong/incomplete declaration in the service tax returns. The act of the appellant in not declaring the services of repair and maintenance rendered to Kolkata metro in its service tax returns is a definite act of suppression of facts with the intention to evade tax. Therefore, the department has rightly invoked the extended period of limitation while issuing the show cause notice. The show cause notice is not barred by time, and the order under challenge is upheld.
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