Custom, Excise & Service Tax Tribunal
M/S. Ramky Infrastructure Ltd vs C.C.E. Jaipur-I on 23 September, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Appeal No. ST/1786/2010-ST(DB)
[Arising out of Order-in-Appeal No. 337(DKV)CE/JPR-I/2010 dated 14.09.2010, by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Jaipur].
For approval and signature:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
Honble Shri V. Padmanabhan, 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?
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
M/s. Ramky Infrastructure Ltd. .Applicants
Vs.
C.C.E. Jaipur-I .Respondent
Appearance:
Shri Rachit Jain, Advocate the Applicants Shri Ranjan Khanna, DR for the Respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Honble Shri V. Padmanabhan, Member (Technical) Date of Hearing: 23.09.2016 FINAL ORDER NO. 54707/2016-ST(DB) Per Archana Wadhwa:
The dispute in the present appeal relates to taxability of the services of laying down of water supply pipeline and pumping station to the Public Health Engineering Department, Jaipur.
2. Both the sides agree that the issue requires denovo consideration in the light of the Larger Bench decision of the Tribunal in the case of Lanco Infratech Ltd. Vs. CCE 2015 (38) STR 709 (Tri-LB).
2. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of the above declaration of law or any other decisions which the appellant may chose to rely upon. It is made clear that we have not gone into the merits of the matter and all the issues are kept open for the adjudicating authority to re-decide.
[Operative part of the Order pronounced in the open Court] (V. Padmanabhan) (Archana Wadhwa) Member (Technical) Member (Judicial) Bhanu 2 ST/1786/2010-ST(SM)