Custom, Excise & Service Tax Tribunal
Service Tax - Ahmedabad vs Creative Academy on 20 September, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
West Zonal Bench AHMEDABAD
COURT NO. I
Appeal No. ST/260/2009,ST/248,649/2011, ST/22/2012, ST/10111/2013
ST/10895,10978,11987,13007,13529/2013, ST/10126,10187/2014
ST/10430,11115,11118-11119,11177,11256,11823,12582,12752/2014
ST/13036,13250,13276,13336,13404,13555,13661,13814,13905/2014,
ST/10398,10560,10657,10658,11482,11887/2015, ST/10705,10832/2016
E/111,193,303/2011, E/12704/2014, E/10755/2015
(ST/CO/12/2012, ST/CO/11871,14135/2013, ST/CO/13101,13075,16060/2014,
ST/CO/10546, 10674/2015, E/CO/10666/2015, ST/CO/10452/2016)
Case No Impugned Order Detail's Passed By Appellant Respondent
Commissioner of Central Excise, OIA-89/2009-STC-/LMR/COMMR-A- Customs and CCE & ST, Creative ST/260/2009-DB /HAD dated 24/03/2009 Service Tax- Ahmedabad Academy SERVICE TAX -
AHMEDABAD Commissioner of OIA-11/2011/STC/MM/COMMR-A- Service Tax- CCE & ST, Sneh ST /248/2011-DB /HAD dated 11/01/2011 SERVICE TAX - Ahmedabad Corporation AHMEDABAD Commissioner of Shri Chander OIA-198- Service Tax- CCE & ST, Balchand ST /649/2011-DB 201/2011/STC/KANPAZHAKAN/CO SERVICE TAX - Ahmedabad Sabnani & MMR-A-/HAD dated 01/08/2011 AHMEDABAD Others Commissioner of Central Excise, Jainam Share OIA-RKA/312/SRT-I/2011 dated C.C.E. & S.T.-
ST/22/2012-DB Customs and Consultant Pvt
14/10/2011 Surat-i
Service Tax- Ltd
SURAT-I
Commissioner of
Ankush
ST/10111/2013- OIA-233/2012-STC-/AK/COMMR-A- Service Tax- CCE & ST,
Finstock
DB /AHD dated 26/09/2012 SERVICE TAX - Ahmedabad
Limited
AHMEDABAD
Commissioner of
Central Excise and
ST/10895/2013- OIA-291-2012-STC-SKS-COMMR- CCE & ST, Shri Siddharth
Service Tax-
DB A-HAD dated 10/12/2012 Ahmedabad Trivedi
SERVICE TAX -
AHMEDABAD
Commissioner of Tradebulls
C.S.T.-Service
ST/10978/2013- OIA-11-2013-STC-SKS-COMMR-A- Service Tax- Commodities
Tax -
DB AHD dated 21/01/2013 SERVICE TAX - Broking Pvt
Ahmedabad
AHMEDABAD Ltd
Commissioner of
Central Excise, Utility
ST/11987/2013- OIA-CCEA-SRT-I/SSP-438/2012- C.C.E. & S.T.-
Customs and Powertech
DB 13/U/S-35A dated 29/03/2013 Surat-i
Service Tax- Limited
SURAT-I
ST/13007/2013 Commissioner of
OIA-CCEA-SRT-I/SSP-011- C.C.E. & S.T.- RNS
Central Excise,
2
084/2013-14 dated 29/05/2013 CUSTOMS Surat-i Fabricators
(Adjudication)-
SURAT-I
Commissioner of Jeet
ST/13529/2013- OIA-125/2013-STC-/SKS/COMMR- Service Tax- CCE & ST, Housekeeping
DB A-/AHD dated 20/06/2013 SERVICE TAX - Ahmedabad Services Pvt
AHMEDABAD Limited
Commissioner of
C.S.T.-Service
ST/10126/2014- OIA-196/2013-STC-/SKS/COMMR- Service Tax- Balar Buildcon
Tax -
DB A-/AHD dated 06/06/2013 SERVICE TAX - Pvt Limited
Ahmedabad
AHMEDABAD
Commissioner of Adani Port And
C.S.T.-Service
ST/10187/2014- OIA-199/2013-STC-/SKS/COMMR- Service Tax- Special
Tax -
DB A-/AHD dated 19/09/2013 SERVICE TAX - Economic
Ahmedabad
AHMEDABAD Zone Limited
Commissioner of
Adani Port And
Central Excise and C.S.T.-Service ST/10430/2014- OIA-209-2013-STC--SKS-COMMR- Special Service Tax- Tax -
DB A--AHD dated 04/10/2013 Economic SERVICE TAX - Ahmedabad Zone Limited AHMEDABAD Commissioner of Central Excise, Industrial ST/11115/2014- OIA-SUR-EXCUS-001-APP-545- C.C.E. & S.T.-
Customs and Engg And
DB 549/13-14 dated 13/12/2013 Surat-i
Service Tax- Manufactures
SURAT-I
Commissioner of
Central Excise, Shree
ST/11118/2014- OIA-SUR-EXCUS-001-APP-545- C.C.E. & S.T.-
Customs and Khodiyar
DB 549/13-14 dated13/12/2013 Surat-i
Service Tax- Engineering
SURAT-I
Commissioner of
Central Excise,
ST/11119/2014- OIA-SUR-EXCUS-001-APP-545- C.C.E. & S.T.- Shilly
Customs and
DB 549/13-14 dated 13/12/2013 Surat-i Contractors
Service Tax-
SURAT-I
Commissioner of
C.S.T.-Service
ST/11177/2014- OIA-AHM-SVTAX-000-APP-233-13- Service Tax- Paawan
Tax -
DB 14 dated 11/11/2013 SERVICE TAX - Associates
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service
ST/11256/2014- OIA-AHM-SVTAX-000-APP-258-13- Service Tax- Paawan
Tax -
DB 14 dated 25/11/2013 SERVICE TAX - Associates
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service
ST/11823/2014- OIA-AHM-SVTAX-000-APP-299-13- Service Tax-
Tax - Sunder Balan
DB 14 dated 06/01/2014 SERVICE TAX -
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service
ST/12582/2014- OIA-AHM-SVTAX-000-APP-384-13- Service Tax- IFB Industries
Tax -
DB 14 dated 10/03/2014 SERVICE TAX - Limited
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service
ST/12752/2014- OIA-AHM-SVTAX-000-APP-399-13- Service Tax- R R Shunting
Tax -
DB 14 dated 26/03/2014 SERVICE TAX - Services
Ahmedabad
AHMEDABAD
ST/13036/2014- OIA-AHM-SVTAX-000-APP-017-14- Commissioner of Atrium Exports
C.S.T.-Service
DB 15 dated 23/04/2014 Service Tax- Pvt Limited
Tax -
SERVICE TAX -
3
AHMEDABAD Ahmedabad
Commissioner of
C.S.T.-Service
ST/13250/2014- OIA-AHM-SVTAX-000-APP-054-14- Service Tax- C D Integrated
Tax -
DB 15 dated 30/05/2014 SERVICE TAX - Services
Ahmedabad
AHMEDABAD
Commissioner of Gujarat
ST/13276/2014- OIA-AHM-EXCUS-003-APP-026-13- C.C.E. & S.T.-
Central Excise- Informatics
DB 14 dated 26/05/2014 Ahmedabad-iii
AHMEDABAD-III Limited
Commissioner of
C.S.T.-Service
ST/13336/2014- OIA-AHM-SVTAX-000-APP-060-14- Service Tax- Ial India Pvt
Tax -
DB 15 dated 30/05/2014 SERVICE TAX - Limited
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service
ST/13404/2014- OIA-AHM-SVTAX-000-APP-068-14- Service Tax- Adani
Tax -
DB 15 dated 10/06/2014 SERVICE TAX - Enterprise Ltd
Ahmedabad
AHMEDABAD
Commissioner of Arihant
C.S.T.-Service
ST/13555/2014- OIA-AHM-SVTAX-000-APP-073-14- Service Tax- Advance
Tax -
DB 15 dated 17/06/2014 SERVICE TAX - Healthcare Pvt
Ahmedabad
AHMEDABAD Ltd
Commissioner of
C.S.T.-Service
ST/13661/2014- OIA-AHM-SVTAX-000-APP-100-13- Service Tax- Stone
Tax -
DB 14 dated 23/07/2014 SERVICE TAX - Technics
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service Tradex ST/13814/2014- OIA-AHM-SVTAX-000-APP-117-14- Service Tax-
Tax - Polymers Pvt
DB 15 dated 13/08/2014 SERVICE TAX -
Ahmedabad Limited
AHMEDABAD
Commissioner of
C.S.T.-Service Raintech ST/13905/2014- OIA-AHM-SVTAX-000-APP-136-14- Service Tax-
Tax - Industrial X
DB 15 dated 30/09/2014 SERVICE TAX -
Ahmedabad Ray Services
AHMEDABAD
Commissioner of
Central Excise,
ST/10398/2015- OIA-CCEA-VAD-APP-II/SSP-019- C.C.E. & S.T.- Geetha
Customs and
DB 021-14-15 dated 28/01/2014 Surat-i Caterers
Service Tax-
SURAT-I
Commissioner of
ST/10560/2015- OIA-AHM-EXCUS-003-APP-120-14- C.C.E. & S.T.- Yunuskhan A
Central Excise-
DB 15 dated 15/12/2014 Ahmedabad-iii Pathan
AHMEDABAD-III
Commissioner of
ST/10657/2015- OIA-AHM-EXCUS-003-APP-119-14- C.C.E. & S.T.- Global
Central Excise-
DB 15 dated 11/12/2014 Ahmedabad-iii Construction
AHMEDABAD-III
Commissioner of D J Chavda
ST/10658/2015- OIA-AHM-EXCUS-003-APP-137-14- C.C.E. & S.T.-
Central Excise- Construction
DB 15 dated 29/12/2014 Ahmedabad-iii
AHMEDABAD-III Company
Commissioner of
Central Excise,
ST/11482/2015- OIA-CCESA-VAD-APP-II/SSP- C.C.E. & S.T.- Patel Sharma
Customs and
DB 003/2015-16 dated 28/05/2015 Surat-i & Company
Service Tax-
SURAT-I
Commissioner of
ST/11887/2015- OIA-CCESA-VAD-APP-II-/SSP-52- C.C.E. & S.T.- Marvella
Central Excise,
DB 55/2015-16 dated 27/08/2015 Surat-ii Developers
Customs and
Service Tax-
4
SURAT-II
Commissioner of
C.S.T.-Service
ST/10705/2016- OIA-AHM-SVTAX-000-APP-144-15- Service Tax- Travel N Easy
Tax -
DB 16 dated 12/02/2016 SERVICE TAX - Pvt Limited
Ahmedabad
AHMEDABAD
Commissioner of
C.S.T.-Service All Four ST/10832/2016- OIA-AHM-SVTAX-000-APP-128-15- Service Tax-
Tax - Season
DB 16 dated 15/01/2016 SERVICE TAX -
Ahmedabad Travels
AHMEDABAD
OIA-168-169/2010-AHD-III- Commissioner of Rhombus
C.C.E. & S.T.-
E/111/2011-DB KCG/COMMR-A-/AHD dated Central Excise- Pharma Pvt
Ahmedabad-iii
15/10/2010 AHMEDABAD-III Limited
Commissioner of
Shalu
OIA-SKSS/260-261/VAPI/2010 Central Excise, C.C.E. & S.T.-
E/193/2011-DB Synthetics Pvt
dated 10/11/2010 Customs and Vapi
Limited
Service Tax-VAPI
Commissioner of
Central Excise, Explosionproof
OIA-SKSS/224-227/DMN/VAPI- C.C.E. & S.T.-
E/303/2011-DB Customs and Electrical
I/2010-11 dated 09/11/2010 Daman
Service Tax- Control
DAMAN
Commissioner of
Central Excise, Vita
E/12704/2014- OIA-DMN-EXCUS-000-APP-23-25- C.C.E. & S.T.-
Customs and Biopharma Pvt
DB 14-15 dated 29/04/2014 Daman
Service Tax- Limited
DAMAN
Commissioner of
Central Excise, Gujarat Hi
E /10755/ 2015- OIA-CCESA-VAD-APP-II-SSP-043- C.C.E. & S.T.-
Customs and Flow Yarn
DB 044-2014-15 dated 31/12/2014 Surat-ii
Service Tax- Limited
SURAT-II
Appearance:
Shri K.J. Kinariwala, Asst. Commissioner for the Appellant- Revenue None for the Respondent-Assessees CORAM:
Hon'ble Mr. Ramesh Nair, Member (Judicial) Hon'ble Mr. Raju, Member (Technical) Date of Hearing/ Decision : 20.09.2018 Final Order No. A/11976-12018/2018 Per : Ramesh Nair On perusal of the record, we find that amount involved is less than Rs. 20 Lakh. In terms of Board's Circular on Government's Litigation Policy Instruction vide F.No. 390/Misc/116/2017-JC dated 11.07.2018, as amended, Revenue is not supposed to file appeals where the amount 5 involved is not exceeding Rs 20 Lakhs. Accordingly, the appeals are dismissed on the ground of Government's litigation policy, without going into merits of the appeals. Cross objections also disposed of.
(Order dictated and pronounced in the open court) Raju Ramesh Nair Member (Technical) Member (Judicial) KL