Page 168 - GSTL_11th June 2020_Vol 37_Part 2

254 GST LAW TIMES [ Vol. 37
vices of maintenance and up-keeping of lawns and parks in thermal colony. The
adjudicating authority is alleged to have ignored the relevant documents and
that the value of such services was liable to be taxed @ 60% only, in view of Noti-
fication No. 12/2012, dated 20-6-2012. Finally, impressing upon that in fact the
tax liability of the Appellant comes to Rs. 5,10,190/-. Still an amount of
Rs. 5,56,494.00 (5,27,916.00 + 28,578.00) stands already deposited. Since the
amount deposited is already more than the liability of the appellant, confirma-
tion even of Rs. 2,23,644/- by the adjudicating authority is not sustainable. No
question of imposing penalty at all arises. Order under challenge is, accordingly,
prayed to be set aside and appeal is prayed to be allowed.
7. While rebutting these arguments, it is submitted on behalf of the de-
partment that the adjudicating authority below has done a meticulous year-wise
calculation about the liability of the Appellant w.e.f. the year 2008-2009 till the
year 2012-2013. The nature and extent of service rendered has duly been summa-
rised along with the amount receipt for rendering those services. It is after the
said meticulous exercise that the proposal of recovery of Rs. 21,98,813/- has been
considered only to the extent of Rs. 2,23,644/-. There is no apparent infirmity as
is alleged by the Appellant who himself had failed to provide the relevant doc-
uments to further assess the adjudicating authority for the submissions to be
considered. Justifying the impugned order, appeal is prayed to be dismissed.
8. After hearing both the Parties and perusing the entire record of the
appeal as well as the order under challenge, we observe and hold as follows :
8.1 The adjudicating authority after examining various documents
submitted by the Appellant for the period of demand has summarised the nature
of the services rendered and the respective amount receipt by the Appellant and
concluded that Rs. 6,79,196/- pertains to the road work to Nagar Nigam and
PWD, Rs. 12,29,782/- pertains to construction and installation of submersible
pumps and tube-wells PWD, Rs. 19,35,549/- pertains to repair work and mainte-
nance to RRVUNL and RSAMB and Rs. 7 lakhs pertains to construction of pri-
vate houses.
9. It has been held that the Appellants are not liable to pay service tax
on the services relating to road work, including repair, maintenance and man-
agement thereof provided by them during the period from 2008-2009 to 2012-
2013. Services of construction and installation of tube-wells/submersible even by
digging an excavation work during the entire period of demand, are denied to be
taxable, these being the services provided to the local authorities. Also the ser-
vices provided for construction of private houses since were for construction of
single unit and of less than twelve units, the same were held to be not taxable.
However, the services as defined under management maintenance for repair the
provision of any abatement as impressed upon by the Appellant was denied by
the adjudicating authority below, on the ground of absence of documentary evi-
dence of cost of the material used while providing those services. Accordingly,
the gross amount charged on account of these services was held liable to tax. Al-
so 67% abatement for the services taxable under Section 65(105)(zzzh) in terms of
Notification No. 1/2006-S.T., dated 1-3-2006 has been denied for want of any ev-
idence in that respect the certificate as shown by the Appellant to have been an-
nexed on record has also been denied to have been received. The benefit of
threshold exemption limit of Rs. 10 lakhs has also been denied for want of any
evidence for the value of services being provided during the preceding year that
of 2007/2008.
GST LAW TIMES  11th June 2020  168