Custom, Excise & Service Tax Tribunal
Hyderabad Metropolitan Water Supply ... vs Hyderabad - G S T on 17 February, 2020
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench - Court - I
S.No. Appeal No. Appellant Respondent Impugned Order No. & date
E/30097/2017 Yaashi Steel CCCE&ST, O-I-A No. VIZ-EXCUS-001-
1. Products Pvt. Ltd. Visakhapatnam-I APP-055-16-17, dated.
17.10.2016.
E/31128/2017 Himadri Speciality CCT, O-I-A No. VSP-EXCUS-001-
2. Chemical Limited Visakhapatnam APP-051-17-18, dated.
GST 30.08.2017.
E/31129/2017 Himadri Speciality .do. O-I-A No. VIZ-EXCUS-002-
3. Chemical Limited APP-054-17-18, dated.
30.08.2017.
ST/30283/2017 K Hareesh CCCE&ST, O-I-A No. VIZ-EXCUS-001-
4. Visakhapatnam-I APP-046-16-17, dated.
30.08.2016.
ST/30481/2017 S.R. Enterprises CCCE&ST, O-I-A No. VIZ-EXCUS-0012-
5. Visakhapatnam- APP-091-15-16, dated.
II 30.03.2016.
ST/31014/2017 Visakha Container CCT, O-I-A No. VIZ-EXCUS-001-
6. Terminal Pvt. Ltd. Visakhapatnam APP-012-17-18, dated.
GST 25.04.2017.
ST/31217/2017 Bharat Heavy CCT, O-I-A No. VIZ-EXCUS-001-
7. Electricals Visakhapatnam APP-087-17-18, dated.
GST 24.08.2017.
E/30674/2018 HBL Power CCT, O-I-A No. VSP-EXCUS-001-
8. Systems Ltd. Visakhapatnam APP-250-251-17-18, dated.
GST 27.02.2018
E/30675/2018 HBL Power CCT, O-I-A No. VSP-EXCUS-001-
9. Systems Ltd. Visakhapatnam APP-250-251-17-18, dated.
GST 27.02.2018
ST/30002/2018 D & n Crane CCT, O-I-A No. VIZ-EXCUS-002-
10. Services & Visakhapatnam APP-050-17-18, dated.
Protech Lifters GST 30.08.2017.
ST/30025/2018 Gladiator CCT, O-I-O No. VSP-EXCUS-001-
Investigation & Visakhapatnam COM-009-17-18, Dated
11.
Security Services GST 19.09.2017.
Pvt. Ltd.
ST/30026/2018 Jaladi Srinivasa CCT, O-I-O No. VSP-EXCUS-001-
12. Rao Visakhapatnam COM-009-17-18, Dated
GST 19.09.2017.
ST/30215/2018 Sri Sarathy CCT, O-I-A No. VIZ-EXCUS-002-
13. Retreads Visakhapatnam APP-090-17-18, dated.
GST 17.11.2017.
ST/30248/2018 Bandaru Ramesh CCT, O-I-A No. VIZ-EXCUS-001-
14. Visakhapatnam APP-048-17-18, dated.
GST 30.06.2017
ST/30345/2018 Tinna Trade Pvt. CCT, O-I-A No. VIZ-EXCUS-001-
15. Ltd. Visakhapatnam APP-158-17-18, dated,
GST 29.11.2017.
ST/30346/2018 Hyderabad CCT,, Hyderabad O-I-A No. HYD-SVTAX-HYD-
Metropolitan GST APP-091-17-18, dt.
16.
Water Supply & 29.12.2017.
Sewerage Board
ST/30660/2018 KVS Prakasa Rao CCT, O-I-A No. VIZ-EXCUS-001-
17. Visakhapatnam APP-308-17-18, dated.
GST 22.03.2018
ST/30745/2018 Suryasri Hospital CCT, O-I-A No. VIZ-EXCUS-001-
Pvt. Ltd. Visakhapatnam APP-307-17-18, dated.
18.
GST 21.03.2018
19. ST/30771/2018 Sriya Engineering CCT, O-I-A No. VIZ-EXCUS-001-
Visakhapatnam APP-006-18-19, dated.
GST 17.04.2018
ST/30772/2018 Sriya Engineering CCT, O-I-A No. VIZ-EXCUS-001-
20. Visakhapatnam APP-266-17-18, dated.
GST 28.02.2018
ST/30851/2018 A.T.R. CCT, O-I-A No. VIZ-EXCUS-001-
21. Warehousing Pvt. Visakhapatnam APP-287-17-18, dated.
Ltd. GST 16.03.2018
ST/30870/2018 Nest Builders & CCT, O-I-A No. VIZ-EXCUS-001-
22. Engineers Visakhapatnam APP-207-17-18, dated.
GST 31.01.2018
ST/31018/2018 T. Srinivasa Rao CCT, O-I-O No. VSP-EXCUS-001-
23. Visakhapatnam COM-003-18-19, dated
GST 28.05.2018.
ST/31097/2018 Nekkanti Sea CCT, O-I-A No. VIZ-EXCUS-001-
24. Foods Ltd. Visakhapatnam APP-035-18-19, dated.
GST 10.05.2018
ST/31201/2018 Sri Swamy CCT, O-I-A No. VIZ-EXCUS-002-
Ayyappa Visakhapatnam APP-085-18-19, dated.
25.
Engineering Works GST 13.07.2018.
& Services
ST/30168/2019 M.B. Tech CCT, O-I-A No. VIZ-EXCUS-001-
26. Engineers & Visakhapatnam APP-231-18-19, dated.
Contractors GST 21.12.2018
ST/30169/2019 Visakha Container CCT, O-I-A No. VIZ-EXCUS-001-
27. Terminal Pvt. Ltd. Visakhapatnam APP-153-18-19, dated.
GST 28.09.2018
ST/30340/2019 Mahalakshmi CCT, O-I-A No. VIZ-EXCUS-002-
28. constructions Visakhapatnam APP-091-18-19, dated.
GST 29.08.2018
ST/30421/2019 Pankaj V Chauhan CCT, O-I-A No. VIZ-EXCUS-001-
29. Visakhapatnam APP-229-18-19, dated.
GST 20.12.2018
ST/30472/2019 Vikasa A Child CCT, O-I-A No. VIZ-EXCUS-002-
Labourers Visakhapatnam APP-110-18-19, dated.
30.
Rehabilitation GST 25.02.2019.
Society
ST/30485/2019 Trendz Developers CCT, O-I-A No. VIZ-EXCUS-001-
31. Visakhapatnam APP-265 to 267-18-19, dated.
GST 30.01.2019
ST/30566/2019 Mohan Rao Malla, CCT, O-I-A No. VIZ-EXCUS-001-
32. M/s. Malla Visakhapatnam APP-286-18-19, dated.
Nookaraju & Co. GST 28.02.2019.
APPEARANCE:
Ms. Aishvarya, Advocate for Sl.No. 8,9,16 and 28; For the appellants
Shri Laxman, CA for Sl.No. 18
S/Shri L.V. Rao, Addl. Commr; Mir Anwar Mohiuddin, Asst. Commr; B. Gunaranjan, A. Rangadham, AVLN Chary, C. Mallikharjun Reddy, V.R. Pavan Kumar, Superintendents/AR for the respondent(s).
CORAM: HON'BLE Mr. S.K. Mohanty, MEMBER (JUDICIAL) HON'BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER No. A/30482 - 30513/2020 (2) DATE OF HEARING: 17.02.2020 DATE OF DECISION: 17.02.2020 [ORDER : PER BENCH)
1. The department has filed in the above appeals filed by the appellants under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and produced copies of the acknowledgements and discharge certificates.
2. Accordingly, in terms of Section 127 (6) of the Finance (No.2) Act, 2019, all the above appeals are deemed to have been withdrawn.
3. All these appeals are dismissed as withdrawn.
(Dictated and pronounced in open court) (S.K. MOHANTY) MEMBER (JUDICIAL) (P. VENKATA SUBBA RAO) MEMBER (TECHNICAL) Vrg