Custom, Excise & Service Tax Tribunal
Employees State Insurance ... vs C.S.T., New Delhi on 17 September, 2014
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing/decision: 17.9.2014 Miscellaneous Application No.52653 of 2014 with Stay Application No.51855 of 2014 and Service Tax Appeal No.51565 of 2014 Arising out of the order in original No.17/ST/SRB/2013-14 dated 27.12.2013 passed by the Commissioner (Adjudication), Service Tax, New Delhi. For approval and signature: Honble Mr. Justice G. Raghuram, President Honble Mr. R.K. Singh, Technical Member 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982? 2 Whether it should be released under Rule 26 of 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? 4 Whether Order is to be circulated to the Departmental authorities? Employees State Insurance Corporation(ESIC) .. Appellants Vs. C.S.T., New Delhi . Respondent
Appearance:
Present Ms. Aparna Bhat, Advocate for the appellant Present Shri Govind Dixit, A.R for respondent Coram: Honble Mr. Justice G. Raghuram, President Honble Mr. R.K. Singh, Technical Member Final Order No. 53606/2014 Per Justice G. Raghuram:
The appellant is the Employees State Insurance Corporation. The Commissioner of Service Tax (Adjudication), New Delhi ,vide the impugned order dated 27.12.2013 confirmed service tax liability of Rs.1945,35,25,000/- apart from interest under Section 75 and penalty of an equivalent amount as the service tax liability assessed under Section 78 of the Finance Act, 2007 (the Act). The appellant was found to have provided insurance services during the period in issue.
2. The Finance Act, 2014 (No.25 of 2014), received the assent of the President on 6.8.2014. This Act introduced Section 100 into the Finance Act 1994. This provision enjoins fortified by a non obstante provision qua provisions of Section 66 of the Act, as it stood prior to 1.7.2012, that no service tax shall be collected in respect of taxable services provided by the Employees State Insurance Corporation set up under the Employees State Insurance Act, 1948, during the period prior to 1.7.2012.
3. It is asserted on behalf of the appellant and conceded on behalf of Revenue that appellant falls within the ambit of the immunities enacted in Section 100 of the Act. As a consequence of this legislative intervention, the service tax liability of the appellant stands effaced. As a result, the impugned order has become inoperative and the appeal therefore is infructuous. It is so declared. The appeal is disposed of accordingly. As the appeal itself is disposed of, all pending miscellaneous applications are dismissed, as infructuous.
(Justice G. Raghuram) President (R.K. Singh) Technical Member scd/ 2