Custom, Excise & Service Tax Tribunal
S V Engineering Constructions vs Commissioner Of Customs, Central ... on 7 September, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/26810/2013-DB, ST/20646/2014-DB, ST/2938/2011-DB, ST/27742/2013-DB, ST/3390/2012-DB, ST/3395/2012-DB [Arising out of Order-in-Original No. 18-2013 dated 11/03/2013 passed by Commissioner of Central Excise and Service Tax , GUNTUR ] [Arising out of Order-in-Original No. 59-2013 dated 29/11/2013 passed by Commissioner of Central Excise and Service Tax , HYDERABAD-II ] [Arising out of Order-in-Original No. 25-2011 dated 11/08/2011 passed by Commissioner of Central Excise and Service Tax , HYDERABAD-II ] [Arising out of Order-in-Original No. 28-2013 dated 19/06/2013 passed by Commissioner of Central Excise and Service Tax , GUNTUR ] [Arising out of Order-in-Original No. 6-2012 dated 11/09/2012 passed by Commissioner of Central Excise and Service Tax , Hyderabad ] [Arising out of Order-in-Original No. 06-2012 dated 11/09/2012 passed by Commissioner of Central Excise and Service Tax , Hyderabad ] 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 S V Engineering Constructions Chandrabagh Building, Dargamitta NELLORE DISTRICT - 524003 AP Appellant(s) Plr Projects Pvt Ltd Inwinex Towers, 3b, 3rd Floor, Plot No.130, Road, No.2 Banjara Hills, HYDERABAD - 500034 500034 Appellant(s) GULF OIL CORPORATION LTD SANATH NAGAR 1.E, KUKATPALLY, HYDERABAD AP Appellant(s) G R N Construction Pvt Ltd 16-3-1632,haranathaouram Main Road NELLORE - 524003 AP Appellant(s) SINGARENI COLLIERIES COMPANY LTD P.O. KOTHAGUDEM COLLIERIES, KHAMMAM DIST AP 507101 Appellant(s) BGR MINING & INFRA PVT LTD (FORMERLY KNOWN AS M/S. B.GIRIJAPATHI REDDY & COMPANY, 16-11-380, B SRINIVAS AGRAHARAM NELLORE, AP Appellant(s) Versus Commissioner of Customs, Central Excise and Service Tax GUNTUR NULL P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Respondent(s)
Commissioner of Central Excise, Customs and Service Tax Hyderabad-ii L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s) Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV NULL POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Respondent(s) Commissioner of Customs, Central Excise and Service Tax GUNTUR NULL P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Respondent(s) Commissioner of Central Excise, Customs and Service Tax HYDERABAD-I NULL KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s) Appearance:
Shri Rajesh Kumar, CA, HIRAGANGE & ASSOCIATES #1010, 1st floor(Above Corp.Bank) 26th Main, 4th T Block, Jayanagar, Bangalore Bangalore - 560041 Karnataka Shri G. Shivadass, Advocate Shri Harish Bindumadhavan, Advocate For the Appellants Shri Mohd. Yousef, Addl. Commissioner(AR) For the Respondent Date of Hearing: 07/09/2015 Date of Decision: 07/09/2015 CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Final Order No. 21845-21850 / 2015 Per : ARCHANA WADHWA All the appeals are being disposed by a common order inasmuch as the issue involved is identical even though the appeals arise out of different orders passed by the authorities below.
2. All the appellants except M/s. Singareni Collieries Company Ltd., are service providers under the category of site formation and mining service etc. M/s. Singareni Collieries, which is a service recipient, was providing diesel oil and explosives to all the service providers free of cost for carrying out the services in question.
3. The issue involved is as to whether the value of the free materials supplied by the service recipient to the service providers is to form part of the assessable value of the services being provided by them or not. We find that the issue stands decided by the following decisions of the Tribunal:-
i. Bhayana Builders (P) Ltd. Vs. CCE, Raipur [2013(32) STR 740 (Tri. Delhi)] ii. Karamjeet Singh & Co. Ltd. Vs. CCE, Raipur [2013(32) STR 740 (Tri. Delhi)] iii. CCE, Pune-II Vs. V.B Patil Kanwade Associates [2014-TIOL-26-CESTAT-MUM] iv. Baliram Gopal Mahajan Vs. CCE, Nashik [2014-TIOL-90-CESTAT-MUM] v. S.V. Engineering Constructions Vs. CCE, Guntur [Final Order No.27220/2013 dt. 31/12/2013] vi. ATR Constructions Pvt. Ltd. Vs. CCE, Ghaziabad [2014-VIL-48-CESTAT-DEL-ST]
4. The said decisions stand followed by us in the case of Sushee Infra Pvt. Ltd. Vs. CCE,C&ST, Hyderabad-II [Final Order No.21288/2015 dt. 04/06/2015]. Learned AR appearing for the Revenue fairly agrees that the issue involved in the present appeals is directly covered by the decisions referred supra. As such, by following the above decisions, we set aside the impugned orders and allow all the appeals with consequential relief to the appellants. All the appeals are disposed of in above terms. (Order pronounced and dictated in open court) ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER Raja.
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