Custom, Excise & Service Tax Tribunal
M/S K. K. Constructions (In Appeal No. ... vs Commissioner Of Customs & Central ... on 27 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. ST/693-694/2011-CU[DB] With CROSS Application No. ST/CROSS/70172/2016 (Arising out of Order-in-Original No. (ST-42/2010) 01 OF 2011 dated 01/02/2011 passed by Commissioner of Central Excise & Service Tax, Allahabad) M/s K. K. Constructions (In Appeal No. ST/693/2011) & Commissioner of Customs & Central Excise, Allahabad (In Appeal No. ST/694/2011) Appellant Vs. Commissioner of Customs & Central Excise, Allahabad (In Appeal No. ST/693/2011) & M/s K. K. Constructions (In Appeal No. ST/693/2011) Respondent
Appearance:
Shri Dushyant Kumar (Consultant), for Assessee
Shri Pradeep Kumar Dubey, Superintendent (AR), for Revenue
CORAM:
Honble Mrs. Archana Wadhwa, Member (Judicial)
Honble Mr. Anil G. Shakkarwar, Member (Technical)
Date of Hearing & Date of Decision : 27/11/2017
FINAL ORDER NO. 71771-71772/2017
Per: Archana Wadhwa
Both the appeals, one by the assessee and the other by the Revenue are being disposed of by a common order, as they arise from the same impugned order passed by the Commissioner.
2. After hearing both the sides, we note that the demand of Service Tax stand confirmed against the appellants under the category of Commercial or Industrial Construction Services. The assessees contention is that they were working in the nature of Works Contract Service, which is leviable to tax with effect from 01/06/2007. For the above proposition, they are relying upon the Honble Supreme Courts decision in the case of Larsen & Toubro Ltd. reported at 2015 (39) S.T.R. 913 (S.C.).
3. Revenues appeal is against that part of the impugned order vide which the Commissioner has dropped the demands, relating to construction of Roads, Drainage/Culvert Systems, etc., by holding that the same are exempted taxable services.
4. We find that the Original Adjudicating Authority has held that the said services, even if in the nature of Works Contract Service, would be taxable under different categories which were in existence prior to 01/06/2007. The said contention of the Revenue stands negated by the Honble Supreme Court in the above referred decision in the case of Larsen & Toubro Ltd. As such, we are of the view that the entire facts have to be examined and viewed afresh in the light of the law declared by the Honble Supreme Court for which purpose we set aside the impugned order and remand both the appeals to the Original Adjudicating Authority for doing the needful.
5. Accordingly, both the appeals are allowed by way of remand. Cross Objections also stands disposed of.
(Dictated & Pronounced in Court) Sd/- Sd/- (Anil G. Shakkarwar) Member (Technical) (Archana Wadhwa) Member (Judicial) Ansari 1 3 ST Appeal Nos. 693-694/11 With CROSS Application No. 70172/16