Custom, Excise & Service Tax Tribunal
M/S. Amrut Construction vs Commissioner Of Central Excise, Nagpur on 29 August, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Application No. ST/S/1293/2012-Mum. In Appeal No. ST/393/2012-Mum. (Arising out of Order-in-Original No. 11/ST/2012/C dated 09/03/2012 passed by the Commissioner of Central Excise, Nagpur. For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. Sahab Singh, 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 Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= M/s. Amrut Construction :
Appellant VS Commissioner of Central Excise, Nagpur.
:
Respondent Appearance Shri Vinay Sejpal, Advocate for Appellant Shri Navneet, Additional Commissioner (A.R) for respondent CORAM:
Mr. S.S. Kang, Vice President Mr. Sahab Singh, Member (Technical) Date of hearing : 29/08/2012 Date of decision : 29/08/2012 ORDER NO.
Per : S.S. Kang Heard both sides.
2. Applicant filed this application for waiver of pre-deposit of amount of service tax, interest and penalty. The demand is confirmed on the ground that applicants are undertaking the road repairs which is a taxable service.
3. We find that now the repair of roads are exempted from payment of service tax with retrospective effect vide Section 143 of the Finance Act, 2012. In view of the retrospective amendment the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal.
4. Now, the service tax in respect of road repair service is exempted with retrospective effect. Therefore the impugned order is set aside and the appeal is allowed.
(Dictated in court) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President Sm ??
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