Custom, Excise & Service Tax Tribunal
M/S. Real Value Promoters (P) Ltd vs Commissioner Of Service Tax, Chennai on 6 September, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/251/2009
(Arising out of Order-in-Original No. 61/2008 dated 23.12.2008 passed by the Commissioner of Service Tax, Chennai)
M/s. Real Value Promoters (P) Ltd. Appellant
Vs.
Commissioner of Service Tax, Chennai Respondent
Appearance Shri G. Natarajan, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent CORAM Honble Ms. Sulekha Beevi C.S., Member (Judicial) Honble Shri B. Ravichandran, Member (Technical) Date of Hearing / Decision: 06.09.2017 Final Order No. 41978 / 2017 Per Ms. Sulekha Beevi, C.S. The appellants are engaged in providing commercial and residential construction service and were registered with the Service Tax Department. On specific intelligence, it was noticed that the appellant was not discharging the service tax liability and therefore show cause notice dated 11.2.2008 was issued demanding service tax along with interest and also for imposing penalties. After due process of law, the adjudicating authority confirmed the demand along with interest and also imposed penalty under section 78 of the Finance Act, 1994. Hence this appeal.
2. After hearing both sides we find that the period involved in the case is from 10.9.2004 to 31.3.2007. That the issue being a works contract whether subject to service tax prior to 1.6.2007 has been settled by the judgment of the Honble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. 2015 (39) STR 390 (SC). We also note that the coordinate Bench in the case of CCL Products (India) Ltd. Vs. Commissioner of Central Excise, Guntur 2017 (48) STR 50 (Tri. Hyd.), in a similar matter had set aside the demand relying upon the judgment of the Honble Supreme Court on identical set of facts.
3. Following the same, we hold that the demand is unsustainable. The impugned order is set aside and the appeal is allowed with consequential relief if any.
(Operative portion of the order was
pronounced in open court)
(B. RAVICHANDRAN) (SULEKHA BEEVI C.S.)
Member (Technical) Member (Judicial)
Rex
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