GVPR ENGINEERS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this Writ Petition, petitioner challenges Order in Original No.HYD-EXCUS-Audit-com24-18-19 dt.23.01.2019 passed by the Principal Commissioner of Central Tax, Service Tax Commissionerate, Hyderabad (4th respondent) confirming the service tax of Rs.37,16,16,555/- on exempted non-taxable services during the period 2011-12 to 2014-15.

(2.) Petitioner is a Company registered under the Companies Act, 1956 and is engaged in different business activities such as Commercial or Industrial Construction and Erection, Commissioning and Installation in several States with their registered office at Hyderabad. It had obtained registration under the Finance Act, 1994 at Hyderabad and was paying service tax on such taxable services.

(3.) Petitioner contends that it was paying service tax on all taxable services and filing periodical returns with the 1st respondent- Department showing turnover of taxable services and exempted services, service tax payable and service tax paid etc; that it mainly executes works contracts relating to laying of electrical transmission lines and construction of canals for State Governments and also supplies materials needed for execution of these projects by the clients; that it had shown the turnovers of both taxable and 'exempted' services in its ST-3 returns; that there was no requirement of showing the trading turnover and 'non-taxable' services (for which service tax is not applicable) in the periodical ST-3 returns as the said return does not contain any column for the same; and hence the same were not reflected in the ST-3 returns.