Custom, Excise & Service Tax Tribunal
M/S. Vishnu Saran And Company vs Cce & St, Kanpur on 3 January, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
ST/MISC/58606/13
ST/3922/12
Arising out of O/O No.08/ST/Commissioner/2012 dated 06.09.2012 passed by Commissioner of Central Excise & Service Tax, Kanpur.
M/s. Vishnu Saran And company
APPELLANT(S)
VERSUS
CCE & ST, Kanpur
RESPONDENT (S)
APPEARANCE Request for Adjournment for the Appellant (s) Shri Mohd.Altaf, Asstt.Commr.(A.R.) for the Revenue CORAM:
MRS. ARCHANA WADHWA, HONBLE(JUDICIAL) SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) DATE OF HEARING/DATE OF DECISION : 03.01.2018 FINAL ORDER NO.70072/2018 Per Mrs.Archana Wadhwa :
After rejecting the request for adjournment, we proceed to decide the miscellaneous application, which stands filed by the applicant for certain additional evidences as also the decisions of various High Courts which are applicable to the facts of the present case.
2. We note that demand stands confirmed against the appellant under the category of construction of residential complex and commercial or industrial construction by observing that the appellants have not paid service tax in respect of construction services provided by them to Uttar Pradesh State institutions known as the U.P.Avas Avam Vikas Parishad (Vikas Parishad); the LIC, several trusts and foundations promoting and maintaining educational institutions and to another State instrumentally, the U.P.Rajkiya Nirman Nigam Ltd. for establishment of a medical college and hospital; to the IIT Kanpur; and to several private bodies for establishment of infrastructures towards pursuing commercial or industrial objectives.
3. The appellants contention before the authorities below was that the services provided to the said categories were excluded from the ambit of either construction of residential complex service or commercial or industrial construction services.
4. In the present miscellaneous application, the applicants have referred to a decision of Honble High Court of Allahabad pronounced in the case of Writ Ex No.89/12 dated 26.02.2013 which covers the issue in question. It further stands contended by the applicant that the said decision of the Honble Allahabad High Court could not be produced before the adjudicating authority as the same was passed subsequently.
5. Inasmuch as the said decision and the other evidences produced on record relate to the issue in question, we, in the interest of justice, consider it proper to allow the additional grounds so raised in the said application including the applicability of the Honble Allahabad High Courts decision.
6. At this stage we note that admittedly the said decision of the Honble Allahabad High Court was not before the adjudicating authority and as such the applicability of the same could not be considered by the adjudicating authority, we deem it fit to set aside the impugned order and remand the matter to the adjudicating authority for fresh decision in the light of the above judgements of the Honble High Court. The appellants are at liberty to refer to and rely upon other decisions of the judicial and quasi-judicial forums, for which purpose an opportunity would be provided to them by the adjudicating authority. Miscellaneous as also appeal get disposed of in above manner.
(Operative part of the order was pronounced in the open Court)
(ANIL G. SHAKKARWAR) (ARCHANA WADHWA)
MEMBER(TECHNICAL) MEMBER (JUDICIAL)
sm
2
ST/3922/12