CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-In-Appeal No. 335-ST-APPL-LKO-2025, dated - 29/09/2025 passed by Commissioner (Appeals) CGST & Central Excise, Lucknow)

M/s Shailja Construction …..Appellant (Bank Colony, New Abadi Premier Nagar, Aligarh, Uttar Pradesh 202001)

VERSUS Commissioner, CGST & Central Excise, Agra ….Respondent (113/4 Sanjay Place, Agra, Uttar Pradesh 282002)

APPEARANCE Shri Raj Kumar, F.C.A. for the Appellant Smt. Chitra Srivastava, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.-70044/2026 DATE OF HEARING : 12.02.2026 DATE OF DECISION : 20.02.2026 P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-In-Appeal No. 335-ST-APPL-LKO-2025, dated -29/09/2025 passed by Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow.

2. Briefly stated, the facts of the case are that the Appellant M/s Shailja Construction is a partnership concern engaged in providing construction services of Road and Canal to Government and Local Authorities.

3. The Appellant were under a bona fide belief that the services provided by them were exempted from the levy of Service Tax under Serial No.13(a) & 12(d) of Notification No.25/2012-ST dated 20.06.2012 respectively and thus, they neither obtained registration under the Finance Act, 1994 nor charged any Service Tax in their invoices.

4. On the basis of third party data received from the Income Tax Department, under the data sharing protocol, a Show Cause Notice, SCN dated 28.04.2021 was issued to the Appellant alleging that they had rendered taxable services during the Financial Year 2015-16 to 2016-17 and have not paid the applicable Service Tax as per the Table below:-

5. The Adjudicating Authority vide the Order-In-Original dated 15.05.2024 observed as under:-

“06.3 The Noticee vide written submissions made on 24.11.2021 defended the allegations made against them in the impugned notice submitting that Noticee has done the government work i.e. for road construction work and canal construction work related to infrastructure works for public utility. These services covered under Negative List under Service Tax Act.

C6.4 The noticee vide their letter dated 24.11.2021 provided the copies of Balance sheet, form 26AS, & contract agreement for the financial year 2015-16 & 2016-17.

06.5 The details of receipt in 26AS in the F.Y. 2015-16 &

2016-17 under the head of 194C are as under;

6.6 Further the details of work orders provide by the notice as under:-

काय य /2015-16 सहायक अभियन्ता रामपुर ननमायण कायय

06/AE IV/16- 03.05.2016 65400

17 TOTAL 2,22,16,875/-

(TABLE)

06.7 On perusal of the work orders received in the F.Y. 2014-15, 2015-16 & 2015-17, provided by the noticee, it is observed that the noticee had received total work orders for amounting to Rs. 7,67,15,760/- from various department, as referred in above tables, against work related to construction and renovation of road and canal related work. However, in the F.Y. 2015-16 & 2016-17, as per the form 26AS, the noticee have received total consideration amounting to Rs. 6,62,24,824/- from Irrigation division, Agra, Ex Engi Madhya Ganga Canal Aligarh, Upper Div Agra Canal Agra, Head Works Division Agra Canal Okhla New Delhi 25, Kanpur Division Lower Ganga Canal, Rampur Canal Division, Ex Engi Main Branch Div Ganga Canal Mtr Agra, Ex Engni Sichai Nirman Khand Shikokhabad, Irrigation Division Hathras & Head Works Division Agra Canal Okhla New Delhi against work related to construction of road & work related to canal, Further, it is observed that the noticee have not provided copy of farm 26AS for the F.Y. 2014-15, however, they have provided work order related to F.Y. 2014-15 from , Div. Account अधीक्षण अभियंता कानपूर Officer Head works Agra Canal, Okhla New Delhi-25 &

against work related to अधीक्षण अभियंता भसचाई काय य आगरा

against work related to construction of road & work related to ca