Custom, Excise & Service Tax Tribunal
A L Sudarshan Constructions Co And K ... vs Commissioner Of Central Excise, ... on 29 October, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/Early Hearing/21275/2015 in ST/23678/2014-DB Appeal(s) Involved: ST/23678/2014-DB [Arising out of Order-in-Original No. 003-COM027-14-15 dated 01/09/2014 passed by Commissioner Of Central Excise, Customs and Service Tax , HYDERABAD-I ] For approval and signature: HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes A L Sudarshan Constructions Co And K Venkata Raju Jv 4-59, Vemagiri , Kadiyam Mandal EAST GODAVARI DIST - 00 AP Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-i KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s)
Appearance:
Shri K. Krishnamurthy, Advocate For the Appellant Shri Mohd. Yusuf, Addl. Commissioner(AR) For the Respondent Date of Hearing: 29/10/2015 Date of Decision: 29/10/2015 CORAM:
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order No. 22105 / 2015 Per : ARCHANA WADHWA The dispute in the present case relates to the appellants' liability to pay service tax in respect of various EPC/Turnkey projects undertaken by the appellant for the Government of Andhra Pradesh and other State Governments in connection with the dams, irrigation, drainage, supply of materials, etc. The said issues, under the directions of the Hon'ble Supreme Court were addressed by the Larger Bench of the Tribunal presided over by the Honble President. The Larger Bench vide Interim order Nos. 57-112/2015 dated 28.4.2015 answered the disputed legal issue in favour of the assessee.
2. When the matter came up today, learned Commissioner (A.R.) appearing for the Revenue prays for adjournment on the ground that the said Larger Bench decision of the Tribunal is being analysed for the purpose of deciding to file an appeal there against or not, before the Honble Supreme Court. However, learned A.R. fairly agrees that the appeal has not yet been filed and there is no stay of the said order. In view of the above request of the learned A.R., it was suggested to both the sides that inasmuch as apart from the said legal issue, which stands answered by the Larger Bench, there are other issues also in some of the appeals and in any case, the contracts are required to be examined and verified in the light of the Larger Bench decision, the matter may be remanded to the original adjudicating authority for fresh decision, who would take up the issues only after attaining finality of the Larger Bench decision, both the sides agree to the said proposal. In view of the above, we remand the appeal to the original adjudicating authority for de novo decision in the light of law declared by the Larger Bench of the Tribunal. However, we make it clear that the said applicability of the Larger Bench decision would be subject to the outcome of the appeals before the Honble Supreme Court, if filed by the Revenue.
3. The appeal gets disposed of in above manner. Misc. application also gets disposed of.
(Order pronounced and dictated in open court) ASHOK K. ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER Raja.
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