Custom, Excise & Service Tax Tribunal
Sushee Infra Pvt Ltd vs Commissioner Of Central Excise, ... on 6 August, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE
Application(s) Involved:
ST/Stay/21829/2014 in ST/21644/2014-DB
Appeal(s) Involved:
ST/21644/2014-DB
[Arising out of Order-in-Original No. 01-2014 dated 30/01/2014 passed by CommisSioner Of Central Excise,Customs and Service Tax , HYDERABAD-III ]
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
Sushee Infra Pvt Ltd
Plot No. 246/a, Mla Colony, Road No-12, Banjara Hills
HYDERABAD - 500034
AP
Appellant(s)
Versus
Commissioner of Central Excise, Customs and Service Tax Hyderabad-i
KENDRIYA SHULK BHAVAN,
L.B STADIUM ROAD, BASHEERBAGH,
HYDERABAD, - 500004
ANDHRA PRADESH
Respondent(s)
Appearance:
Mr. Rajesh Kumar, C.A. HIRAGANGE & ASSOCIATES #1010, 1st floor(Above Corp.Bank) 26th Main, 4th T Block, Jayanagar, Bangalore Bangalore - 560041 Karnataka For the Appellant Mr. S.K. Singh, A.R. For the Respondent Date of Hearing: 06/08/2015 Date of Decision: 06/08/2015 CORAM:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Final Order No. 21763 / 2015 Per : ARCHANA WADHWA Out of the total confirmed service tax of Rs. 9.38 crores, an amount of Rs. 7.08 crores relates to the appellants liability to pay service tax in respect of various EPC/Turnkey projects undertaken by the appellant for the Government of Andhra Pradesh and other State Governments in connection with the dams, irrigation, drainage, supply of materials, etc. The said issues, under the directions of the Hon'ble Supreme Court were addressed by the Larger Bench of the Tribunal presided over by the Hon,ble President. The Larger Bench vide Interim order Nos. 57-112/2015 dated 28.4.2015 answered the disputed legal issue in favour of the assessee.
2. The balance service tax of Rs 1.12 crores is on site formation service which already stands deposited by the appellant.
3. Both sides agree that identical matters stand remanded to the adjudicating authority for fresh decision in the light of the law declared by the larger Bench of the Tribunal. Accordingly, we remand the present appeal also for fresh decision in the light of the larger bench decision of the Tribunal. The issue of liability under the category of site formation would also be decided afresh by the adjudicating authority. However, we make it clear that the said applicability of the Larger Bench decision would be subject to the outcome of the appeals before the Hon,ble Supreme Court, if filed by the Revenue. All the appeals get disposed of in the above manner.
(Order pronounced in open court) ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER pnr 2