Custom, Excise & Service Tax Tribunal
Abak Constructions vs Tirupati on 21 January, 2020
(1)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench
Court - I
Service Tax Appeal No. 1257 of 2010
(Arising out of Order-in-Original No.28/2009 (ST) dt.18.11.2009 passed by CCCE & ST,
Tirupati)
M/s Abak Constructions
C/o Ultratech Cements Ltd, Bhogasamudra
Village, Tadipatri, Ananthapur District, ......Appellant
Andhra Pradesh - 515 415
VERSUS
Commissioner of Customs, Central Excise
& Service Tax, Tirupati
9/86-A, Behind West Church Compound,
Amaravati Nagar, MR Palli, AP - 517 502 ......Respondent
with Service Tax Appeal No. 1258 of 2010 (Arising out of Order-in-Original No.28/2009 (ST) dt.18.11.2009 passed by CCCE & ST, Tirupati) M/s Abak Constructions C/o Ultratech Cements Ltd, Bhogasamudra Village, Tadipatri, Ananthapur District, ......Appellant Andhra Pradesh - 515 415 VERSUS Commissioner of Customs, Central Excise & Service Tax, Tirupati 9/86-A, Behind West Church Compound, Amaravati Nagar, MR Palli, AP - 517 502 ......Respondent with Service Tax Appeal No. 2204 of 2010 (Arising out of Order-in-Original No.08/2010 (RS) dt.03.05.10 passed by CCCE & ST, Visakhapatnam - I) M/s Bharat Heavy Plates & Vessels Ltd Nattayyapalem, BHVP (PO), Visakhapatnam, AP - 530 012 ......Appellant VERSUS Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam - I Port Area, Visakhapatnam, Andhra Pradesh - 530 035 ......Respondent with (2) Service Tax Appeal No. 779 of 2011 (Arising out of Order-in-Original No.21/2010 (ST) dt.29.10.10 passed by CCCE & ST, Tirupati) M/s Wellmech Engineers C/o Ultratech Cements Ltd, Bhogasamudra Village, Tadipatri, Ananthapur District, ......Appellant Andhra Pradesh - 515 415 VERSUS Commissioner of Customs, Central Excise & Service Tax, Tirupati 9/86-A, Behind West Church Compound, Amaravati Nagar, MR Palli, AP - 517 502 ......Respondent with Service Tax Appeal No. 1537 of 2011 (Arising out of Order-in-Appeal No.07/2011 (T) ST dt.21.02.2011 passed by CCCE & ST, Guntur) M/s Rajvardhan Enterprises C/o Ultratech Cements Ltd, Bhogasamudra Village, Tadipatri, Ananthapur District, ......Appellant Andhra Pradesh - 515 415 VERSUS Commissioner of Customs, Central Excise & Service Tax, Guntur P.B. No. 331, C.R. Building, Kannavarithota, Guntur, ......Respondent Andhra Pradesh - 522 004 and Service Tax Appeal No. 22310 of 2014 (Arising out of Order-in-Appeal No.97/2014 (H-IV) ST dt.26.03.14 passed by CCCE & ST (Appeals-II), Hyderabad) M/s Sagar General Industries Plot No.B-68, APIE, Balanagar, Hyderabad, AP - 500 037 ......Appellant VERSUS Commissioner of Central Tax, Medchal - GST H.No.11-4-649/B, Opposite Mehdi Function Palace, Above SBI Bazarghat Branch, Lakdikapool, ......Respondent Hyderabad, Telangana - 500 004 Appearance Shri G. Prahlad & Shri C. Sumanth, Advocates for the appellants. Shri A.V.L.N. Chary, Authorized Representative for the respondent.
Coram:
HON'BLE Dr. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) (3) FINAL ORDER No. A/30163-30168/2020 Date of Hearing: 21.01.2020 Date of Decision: 21.01.2020 [Order per: Dr. D.M. MISRA]
1. None appeared on behalf of the appellants. The department submitted that they have opted under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Accordingly, the appeals are dismissed as deemed to be withdrawn as per section 127(6) of the Finance Act (No.2), 2019.
(Dictated and pronounced in open court) (Dr. D.M. MISRA) MEMBER (JUDICIAL) (P. VENKATA SUBBA RAO) MEMBER (TECHNICAL) Veda