Custom, Excise & Service Tax Tribunal
C.S.T., Delhi vs M/S. Larsen & Toubro Ltd on 6 December, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, NEW DELHI COURT No. II ST/COD/200/10 IN & ST/STAY/1497/10 IN & SERVICE TAX APPEAL NO. 796 OF 2010 Date of hearing/decision: 6th December, 2010 C.S.T., Delhi Appellant Rept. By Shri K.K. Jaiswal, SDR Versus M/s. Larsen & Toubro Ltd., Respondent
None Coram: Honble Shri D.N. Panda, Judicial Member;
Honble Shri Rakesh Kumar, Technical Member
STAY ORDER NO. DATED
Per D.N. Panda:
None present for the respondent. There is adjournment application dated 2.12.2010 stating that the appellants counsel is suffering from jaundice for which he requires 45 days time for hearing.
2. Learned D.R. submits that there is a delay of 15 days which is non-deliberate and non-mala fide.
3. Considering the averment of Revenue reasonable, delay is condoned. COD application is allowed.
4. Moving stay application learned D.R. submits that they are aggrieved by the appellate order which allowed relief to the respondent holding that there was transportation of ready mix concrete other than water through pipe line. The appellate authority held that concrete mix was supplied through a special purpose vehicle for delivery at the customers end. Learned D.R. has no evidence to show that the service provided by the respondent falls within the meaning of taxable entry under Section 65 (105) (zzz) of the Finance Act, 1994.
5. Heard both sides and perused the record.
6. Although the matter is fixed for stay hearing, primarily, we do not find any substance in the appeal itself filed by the Revenue. Therefore, dispensing with the pre-deposit, both stay application as well as appeal are dismissed. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER RK 2