Custom, Excise & Service Tax Tribunal
M/S. Intertouch Metal Buildings Pvt. ... vs Cst, Chennai on 4 June, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/S/101/2009 in ST/170/2009
(Arising out of Order in Original No. 62/2008 (MST) dated 21.11.2008, passed by the Commissioner of Customs (Appeals), Chennai).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Mr. P. KARTHIKEYAN, Member (Technical)
_________________________________________________________
1. Whether Press Reporters may be allowed to see the :
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
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 the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? _________________________________________________________
M/s. Intertouch Metal Buildings Pvt. Ltd. : Appellant
Vs.
CST, Chennai : Respondent
Appearance Shri Rajendra Kumar, CA, for the appellant Shri V.V. Hariharan, JCDR, for the respondent CORAM Ms. JYOTI BALASUNDARAM, Vice President Shri P. KARTHIKEYAN, Member (Technical) Date of hearing : 04.06.2009 Date of decision : 04.06.2009 Final ORDER No._____________ Per: Jyoti Balasundaram, For reasons recorded below, we waive predeposit of service tax of Rs. 2,31,036/- together with interest @ 13% per annum and penalty of Rs.100 per day till the date of payment, not exceeding the service tax amount, under the provisions of Section 76 of Chapter V of Finance Act, 1994, and proceeded to decide the appeal itself at this stage as the prayer of the appellants is for remand of the case.
2. The appellants herein are engaged in providing services classifiable under the category of Commercial or Industrial Construction services. They were found to be engaged in providing service under the category of Completion and Finishing services such as supplying and fixing of blinds, fixing of false ceiling and false flooring. The benefit of Notification No.15/04-ST dated 10.09.04 as amended by Notification No. 19/05-ST dated 07.06.05, claimed by the assessees has been denied on the ground that such benefit is not available to completion and finishing services. Further, the assessees have also raised an alternate plea of eligibility to the benefit of Notification No. 12/2003-ST dated 20.06.03, which has been rejected on the ground that this exemption is conditional and allows deduction of value of taxable services, as is equal to the value of goods and materials sold, on the ground that there is no documentary proof specifically indicating the value of the said goods and materials. The assessees contend that they have filed sales tax returns for the period in dispute ie., April05 to September05 and they were regularly paying sales tax on the value of goods and materials used by them and therefore benefit of deduction of the value of goods and materials ought to be extended to them.
3. We find that the sales tax returns produced before the Bench were not furnished by the appellants either before the Assistant Commissioner or the Commissioner (Appeals). We have perused the sales tax returns which would clearly show that service tax was being paid on the value of goods and materials by the appellants. The interests of justice therefore require that the case be decided afresh by the adjudicating authority, before him the appellants are given an opportunity to produce the sales tax returns for the period in dispute.
4. The impugned order is therefore set aside and the case remitted to the adjudicating authority for a fresh decision in the matter after examining the documentary evidence to be produced by the assessees. He shall pass fresh orders after extending reasonable opportunity to the assessees of being heard in their defence and adducing copies of the sales tax returns.
5. The appeal is thus allowed by way of remand.
(Order dictated and pronounced in the open Court)
(P. KARTHIKEYAN) (JYOTI BALASUNDARAM)
MEMBER (T) VICE PRESIDENT
BB
4