Classic Automotive Bangalore Pvt. Ltd vs Commissioner Of Service Tax ...
- CitationAppeal No. 430/2014 dated 05/06/2014 passed by the Commissioner of Central Excise, Bangalor
Ratio decidendi
The rule this decision rests on
Where a tribunal has already held in an earlier decision that the sale or purchase of old and used cars does not amount to Business Auxiliary Service, and so attracts no service tax liability, the question of pre-deposit is not to be insisted upon: the stay condition requiring deposit as a precondition to hearing the appeal is dispensed with, and the matter is remanded to the Commissioner (Appeals) for decision on merits without any pre-deposit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 430/2014 dated 05/06/2014 passed by the Commissioner of Central Excise, Bangalore]
For approval and signature:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, 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? No 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
Classic Automotive Bangalore Pvt. Ltd. Sy. No. 152, Prithvi Theater Complex, Outer Ring Road, Nagawara Bangalore 560 045 Karnataka Appellant(s)
Versus Commissioner of Service Tax Bangalore-Service Tax 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Respondent(s)
Appearance:
Mr. M.S. Srinivasa & Mr. H.Y. Raju, Advocates #185, 'Brahm', 'G' Cross, 3rd Block Extension, Nagarbhavi 2nd Stage, Bangalore - 72 Karnataka For the Appellant
Mr. N. Jagdish, AR For the Respondent
Date of Hearing: 08/01/2015 Date of Decision: 08/01/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER
Final Order No. 20055 / 2015
Per : ARCHANA WADHWA
Commissioner (Appeals) has dismissed the appeal for non-compliance with the Stay Order passed by him directing the applicant to deposit an amount of Rs. 20,00,000/- (Rupees Twenty Lakhs only) as a condition of hearing of their appeal, out of the total amount of Rs. 29,00,000/- (Rupees Twenty Nine Lakhs only).
2. We find that the issue as to whether sale or purchase of old and used cars would amount to Business Auxiliary Service was the subject matter of the Tribunals decision in the case of M/s. Sai Service Station Ltd. Vs. CCE reported as [2014 (4) TMI 640 CESTAT BANG.] which stands held that no services are involved and no liability to service tax would arise.
3. In the above scenario, we dispense with the condition of pre-deposit and remand the matter to Commissioner (Appeals) for decision on merits without insisting on any pre-deposit. Stay petition as also the appeal gets disposed of in the above manner. (Order pronounced and dictated in open court)
(B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER
iss
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