Custom, Excise & Service Tax Tribunal
M/S Lahari Constructions vs Commissioner Of Central Excise, ... on 2 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21058 / 2014 Appeal(s) Involved: ST/27249/2013-DB [Arising out of the Order-in-Appeal No. 61/2013 dated 25/03/2013 passed by Commissioner of Central Excise and Service Tax (Appeals-II), HYDERABAD-II] M/s Lahari Constructions H.No.6-3-904, 3rd Floor, Behind Yashoda Hospital, Somajiguda, HYDERABAD 500082 (A.P.) Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax HYDERABAD-II L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD - 500004. Respondent(s)
Appearance:
Mr. P. Ramakrishna Rao, Adv.
#3-6-520,ASHOKA SCINTILLA, FLAT NO.307, 3RD FLOOR, OPP.KFC, HIMAYATHNAGAR, HYDERABAD-500029. For the Appellant Mr. N. Jagdish, A.R. For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 02/07/2014 Date of Decision: 02/07/2014 Per B.S.V. MURTHY The appeal has been dismissed for non-compliance of stay order wherein the Commissioner (Appeals) had required the appellant to deposit the entire amount of service tax payable by them. It was submitted on behalf of the appellant that service tax demand relating to the period 2005-06 to 2009-10 in respect of Construction of Residential Complex. In view of the fact that liability of service tax in respect of construction of residential complex service has been a subject matter of dispute in several cases and on 1.7.2010, the definition was amended, we consider that an amount of Rs. 4,93,905/- deposited by the appellant on 26.4.2013, after dismissal of the appeal by the Commissioner (Appeals), would be sufficient for the purpose of hearing the appeal. Accordingly, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision on merits treating the amount deposited by the appellant as sufficient for hearing the appeal. Stay application also stands disposed of.
(Operative portion of the order has been pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER /vc/