M/S. Aneri Construction vs Commissioner Of Central Excise & S.T., ...
- CitationAppeal No. : ST/303/2010 [ST/MA(Extn)/16215/2014]
Ratio decidendi
The rule this decision rests on
The question of whether service tax is leviable on the services of laying long distance pipelines is governed by the Supreme Court's decision in CCE & Cus., Kerala v. Larsen & Toubro, which the Tribunal treats as settling the law: where the services are rendered as per contract, service tax is not leviable on that basis. Where the factual premise of the assessee's claim, namely that its activity was the laying of long distance pipelines and was rendered as per contract, is disputed and unsupported by evidence before the adjudicating authority, the matter must be examined on facts by the adjudicating authority, which must give the assessee a proper opportunity of hearing before deciding afresh; the appellate authority will not decide the factual question itself and the impugned order is set aside and remanded for that purpose.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIO-48/DEM-STAX/2009 dated 31.12.2009, passed by Commissioner Central Excise & Service Tax, Surat)
M/s. Aneri Construction : Appellant (s)
VERSUS
Commissioner of Central Excise & S.T., Surat : Respondent (s)
Represented by :
For Appellant (s) : Shri Jigar Shah, Advocate For Respondent (s) : Shri Sameer Chitkara, Authorised Representative
For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Hon'ble Member (Technical)
1 Whether Press Reporter 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 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
CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Hon'ble Member (Technical)
Date of Hearing / Decision : 29.09.2015
ORDER No. A/11363/2015 Dated 29.09.2015
Per : Mr. P.K. Das;
After hearing both the sides and on perusal of the record, we find that the issue involved in this case is in narrow compass.
2. The appellants were engaged in the services of Laying Long Distance Pipelines. According to the appellant, they have rendering the services as per contract and therefore, service tax is not leviable as held by the Hon'ble Supreme Court in the case of CCE & Cus., Kerala vs. Larson & Toubro 2015 (39) STR 913 (SC). On the other hand, learned Authorised Representative for the Revenue submits that the appellant have not produced any evidence in support of their contention that it is a case of laying Long Distance Pipelines. In this context, learned Advocate for the appellants fairly submits that they have evidences to substantiate this fact and opportunity may be given to place before the adjudicating authority.
3. In view of the decision of the Hon'ble Supreme Court on the law and submissions of the learned Advocate on facts, the matter should be examined by the adjudicating authority in the interest of justice. Accordingly, we set-aside the impugned order and matter is remanded to the adjudicating authority to decide afresh, after considering the facts and law of the case. Needless to say that the adjudicating authority shall give proper opportunity of hearing before deciding the matter. We make it clear that this order is passed without expressing any view on the merits of the case. Appeal is allowed by way of remand. The application for extension is dismissed as infructuous.
(Dictated and pronounced in the Court)
(P.M. Saleem) (P.K. Das) Member (Technical) Member (Judicial) ..KL
2
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