Commissioner Of Central Excise vs Sheth & Sura Engineers Pvt. Ltd

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI

COURT No. I

Appeal No. ST/312/11

Commissioner of Central Excise Aurangabad Appellant Vs.

Sheth & Sura Engineers Pvt. Ltd. Respondent

(Arising out of Order-in-Appeal No. AGS(26)280/2010 dated 15.02.2011 passed by Commissioner of Central Excise, Customs and Service Tax (Appeals), Aurangabad)

Appeal No. ST/492/12 ST/CO/113/12

Commissioner of Central Excise Goa Appellant Vs.

Midland Realtore Pvt. Ltd. Respondent

(Arising out of Order-in-Appeal No. Goa/CEX/GSK/25/2012 dated 17.04.2012 passed by Commissioner of Central Excise, Goa)

For approval and signature:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical)

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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

Appearance:

Ms. P. Vinitha Sekhar, Dy. Commr (AR) for appellant

Shri Bharat Raichandani, Advocate Ms. Chandani Tanna, Advocate

for respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical)

Date of Hearing: 14.09.2015 Date of Decision: 14.09.2015

ORDER NO

Per: M.V. Ravindran

These appeals are filed by Revenue against the Orders-in-Appeal Nos. VIII/5/2012/CX/R dated 15.02.2011 and Goa/CEX/GSK/25/2012 dated 17.04.2012.

2. After hearing both sides, we find that the first appellate authorities have set aside the orders-in-original holding that the contracts executed by the appellants are works contract and the entire demand is prior to 01.06.2007 and is not covered under works contract services. For coming such conclusion, the first appellate authorities have relied upon the judgement of this Tribunal in the case of ABB Ltd.  2010 (20) STR 610 (Tri.Bang). We find that this judgement was carried in appeal to the Honble Apex Court and the Apex Court in the case of Larsen and Toubro  2015-TIOL-187-SC-ST has upheld the findings recorded by the Tribunal that prior to 01.06.2007 works contract service cannot be vivisected and taxed under various Act. Accordingly, we do not find any merits in the appeals filed by the Revenue and the same are rejected.

3. Appeals filed by Revenue are rejected. The Cross Objection filed by the respondent M/s Midland Realtore Pvt. Ltd. is also disposed of.

(Dictated in Court)

(C.J. Mathew) Member (Technical) (M.V. Ravindran) Member (Judicial)

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1 3 Appeal No ST/312/11 and 492/12.