Custom, Excise & Service Tax Tribunal
Navayuga Engineering Company Ltd vs Commissioner Of Central Excise ... on 22 July, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/Stay/21894/2014, ST/Stay/1274/2012 in ST/21704/2014-DB, ST/1784/2012-DB Appeal(s) Involved: ST/21704/2014-DB, ST/1784/2012-DB [Arising out of Order-in-Original No. VIZ-STX-001-COM-006-2014 dated 21/01/2014 passed by Commissioner of Central Excise and Service Tax , VISAKHAPATNAM-I ] [Arising out of Order-in-Original No. VIZ-STX 001 COM 001-034-2012 dated 29/02/2012 passed by Commissioner of Central Excise and Service Tax , VISAKHAPATNAM-I ] For approval and signature: HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER 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? 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 Navayuga Engineering Company Ltd 48-09-11,dwarakanagar, VISAKHAPATNAM - 530016 AP Appellant(s) AYYAPPA INFRA PROJECTS PVT LTD FLAT NO.262, SATYAM PLAZA, 3RD LANE, DWARAKANAGAR, VISAKHAPATNAM AP 530 016 Appellant(s) Versus Commissioner of Central Excise ,Customs and Service Tax Visakhapatnam-i CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH Respondent(s)
Appearance:
Shri G. Shivadass, Advocate LAKSHMI KUMARAN & SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, BANGALORE - 560 055 KARNATAKA For the Appellant Shri B. Venugopal, Advocate SWAMY ASSOCIATES G-8, FORTUNA ICON APARTMENTS, JODIDHAR ASWATHAPPA FARM, BEHIND NAGARJUNA, SAHAKAR NAGAR, BANGALORE - 560092 KARNATAKA For the Appellant Shri P.R.V. Ramanan, Consultant Shri S.K. Singh, Commissioner(AR) For the Respondent Date of Hearing: 22/07/2015 Date of Decision: 22/07/2015 CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Final Order No. 21679-21680 / 2015 Per : ARCHANA WADHWA After dispensing with the condition of predeposit of demands, we proceed to decide the appeals itself with the consent of both the sides and in view of the Larger Bench decision of the Tribunal in the case of Lanco Infratech Ltd. & others [2015-TIOL-768-CESTAT-BANG.-LB]. The issue involved is taxability of turn-key projects related to irrigation, dams etc. under works contract. The issue stands decided by the Larger Bench decision of the Tribunal referred supra. Both sides agree that by following the said Larger Bench decision, matter stands referred to the original adjudicating authority for fresh decision in the light of the law declared by the Larger Bench. Accordingly, by following the said decision, we set aside the impugned orders and remand the matter to the original adjudicating authority for de novo adjudication. Stay petitions as also appeals get disposed of in above manner. (Order pronounced and dictated in open court) ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER Raja..3