Commissioner Central Gst And Cx ... vs M/S. Ganpati Mega ...
2022 Latest Caselaw 9436 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 3
 

 
Case :- CENTRAL EXCISE APPEAL No. - 5 of 2022
 

 
Appellant :- Commissioner Central Gst And Cx Agra
 
Respondent :- M/S. Ganpati Mega Builders(India)Pvt. Ltd. Agra
 
Counsel for Appellant :- Parv Agarwal
 

 
Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

1. Heard Shri Parv Agarwal, learned counsel for the appellant.

2. This appeal under Section 35G of the Central Excise Act, 1994 read with Section 83 of the Finance (No.2) Act, 1994 and Section 174 of the CGST Act, 2017, has been filed praying to set aside the impugned final order dated 5/6.08.2021 in Service Tax Appeal No.70671 of 2016 (M/s Ganpati Mega Builders (India) Pvt. Ltd. vs. Commissioner, Customs, Central Excise & Service Tax, Agra) passed by the Customs Excise and Service Tax Appellate Tribunal, Allahabad, Regional Bench-Court No.1, Allahabad.

3. The assessment order was passed by the assessing officer for the years 2009-10 to 2013-14 invoking extension period of limitation which could be invoked in the circumstances of wilful suppression of fact and fraud etc. with intend to evade payment of tax.

4. We have perused the impugned order of the Tribunal and we find that the Tribunal has recorded a finding of fact that there was no wilful suppression of fact and, therefore, the extended period of limitation was not available. The Tribunal, after detailed discussions and after referring various judgments in service tax, held that the nature of work carried out by the respondent-assessee was exempted. The Tribunal also referred to its earlier decisions on the point of exemption.

5. We have carefully perused the findings recorded by the Tribunal and we find that the entire controversy is dealt with by the finding of fact and the settled position of law.

6. Under the circumstances, no substantial question of law is involved in the impugned order of the Tribunal. Therefore, the appeal is dismissed.

Order Date :- 5.8.2022

SK