Custom, Excise & Service Tax Tribunal
Shikha Construction vs Commissioner Of Central Excise on 2 November, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Service Tax Appeal No. 33 of 2011
[Arising out of Order-In-Appeal No. 363 (DKV)ST/JPR-I/2010 dated 15.10.2010 passed by Commissioner (Appeals), Customs & Central Excise, Jaipur]
For approval and signature:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
Hon'ble Mr. V Padmanabhan, Member (Technical)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
Shikha Construction Appellant
Vs.
Commissioner of Central Excise Respondent
Jaipur I Appearance:
Shri S K Pahwa, Advocate for the Appellants Ms Neha Garg, AR for the Respondent CORAM:
Hon'ble Ms Archana Wadhwa, Member (Judicial) Hon'ble Mr. V Padmanabhan, Member (Technical) Date of Hearing/ Decision: 02.11.2016 FINAL ORDER NO . 54763 /2016 Per Archana Wadhwa (for the Bench):
Both sides pray that the in the light of the declaration of law by the Honble Supreme Court in the case of Commissioner of Central Excise, Kerala vs Larsen & Toubro Ltd. reported as [2015 (39) STR 913 (SC)], the matter needs to be sent back to the original adjudicating authority for fresh examination of issue of leviability of Service Tax on the industrial and construction services done under the work contract prior to 1.6.2007.
2. In view of the above, we set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of above decision of the Honble Supreme Court.
(dictated and pronounced in the open court )
( Archana Wadhwa ) Member(Judicial)
( V Padmanabhan)
Member(Technical)
ss
2