Custom, Excise & Service Tax Tribunal
Baldeo Construction Company vs Agra on 10 January, 2020
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT No. I
Service Tax Appeal No.70695 of 2018
(Arising out of Order-in-Appeal No.380-ST/APPL-KNP/LKO/2017 dated
13/12/2017 passed by Commissioner (Appeals) Customs, CGST & Central
Excise, Lucknow)
M/s Baldeo Construction Company .....Appellant
(Shri Rajveer Singh, Flat No.D-308,
Drona Giri Society, Sector-11, Vasundhara, Ghaziabad-201012)
VERSUS
Commissioner of Central Excise, Kanpur ....Respondent
(CGST & Service Tax, Agra) APPEARANCE:
Absent on Call for the Appellant Shri Santosh Kumar Agarwal, Authorised Representative for the Respondent CORAM:
HON'BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) FINAL ORDER NO. - 70092 / 2020 Date of Hearing : 10 January, 2020 Date of Decision : 10 January, 2020 PER: ARCHANA WADHWA As nobody appeared for the appellant we have heard learned A.R. appearing for the Revenue and have gone through the impugned order. It is seen that the appellant is engaged in providing services of taking care of lawn, gardens and trees of CPWD, Agra which is a Government Department. The appellants have contended that such services are not covered by any
2 Service Tax Appeal No.70695 of 2018 category of service and as such no service tax liability would arise against them.
2. It is seen that Commissioner (Appeals) has simplicitor observed that there is no exemption Notification granting any exemption to the appellant. Nowhere, it stands discussed as to how the activities undertaken by the appellant would get covered by the definition of Maintenance & Repair Services. We also note that impugned order stands passed by Commissioner (Appeals), ex partee inasmuch as the appellant did not cause appearance on the date of personal hearing fixed by the office of the Commissioner. In such a scenario, we deem it fit to set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision. The Appellate Authority would take into consideration the decision of the Hon'ble Delhi High Court in the case of ANS Constructions Pvt. Ltd. vs. Commissioner of Service Tax, Delhi reported as 2018 (15) G.S.T.L. 315 (Del.) as also Tribunal decision in the case of Tarachand Chaudhary vs. Commissioner of Central Excise, Jaipur reported as 2016 (42) S.T.R. 83 (Tri.-Del.) relied upon by learned A.R. The Appellant would also put forth his defence submission alongwith the documentary evidence to show the extent of the activity done by him.
3. The appeal is disposed of as remand.
(Dictated and pronounced in open court) Sd/-
(Archana Wadhwa) Member (Judicial) Sd/-
(Anil G. Shakkarwar) Member (Technical) Lks