Page 92 - GSTL_18th June 2020_Vol 37_Part 3

306 GST LAW TIMES [ Vol. 37
per the works orders. The appellant was paying Service Tax, therefore, a show
cause notice dated 21-11-2013 was issued to the appellant to demand Service Tax
on 23-10-2018 and to impose penalty on the appellant. The matter was adjudicat-
ed, the demand of Service Tax was confirmed by invoking the extended period of
limitation along with interest and penalty stated as above were also confirmed.
Against the said order, the appellant is before us.
3. Ld. Counsel for the appellant submits that the appellant has provid-
ed services to Government Educational Institutions, Government Hospitals and
other Government works and to Charitable Trust. The details of the services pro-
vided by the appellant are as under :-
2013-14
S Name of Work Name of Department Gross Amount
No. received
A. B. C. D.
1. EWS Flats Pradhan Mantri Aawas Yojna (EWS Flats of 2,38,69,605/-
Carpet area 45 Sqm), Improvement Trust,
Amritsar
2 * RCC Grain Shed in Punjab Mandi Board, Tran-Taran 28,92,000/-
Khadoor Sahib
Total 2,67,61,605/-
2014-15
S Name of Work Name of Department Gross Amount
No. received
A. B. C. D.
1. EWS Flats Pradhan Mantri Aawas Yojna (EWS Flats of 12,68,45,478/-
Carpet area 45 Sqm), Improvement Trust,
Amritsar
2 * RCC Grain Shed in Punjab Mandi Board, Tran- Taran 45,49,624/-
Khadoor Sahib
3. Construction of Khalsa College Girl Hostel, Amritsar - Chari- 51,46,000/-
Girl Hostel at table Trust U/s 12AA of Income Tax Act
Khalsa College,
Amritsar
Total 13,65,41,102/-
2015-16
S Name of Work Name of Department Gross Amount
No. received
A. B. C. D.
1. EWS Flats Pradhan Mantri Aawas Yojna (EWS Flats of 1,80,92,639/-
Carpet area 45 Sqm), Improvement Trust,
Amritsar
2. Multi-level Car Government Medical Collage and Hospital 4,86,35,277/-
Parking
3. BSF quarter at BSF Defence Campus 46,70,693/-
Kangra

GST LAW TIMES  18th June 2020  92