M/S. Avantika Contractors (India) Ltd vs Commissioner Of Central Excise & ...
- CitationAppeal No.ST-76259/14
Ratio decidendi
The rule this decision rests on
The levy of service tax on border fencing work as erection, commissioning or installation service under section 65(39a) read with section 65(105)(zzd) of the Finance Act, 1994 stands decided against the revenue and the impugned order is set aside, following the Tribunal's earlier decision in Mackintosh Burn Ltd. & Others vs. CC, CE & ST, Shillong (Order dated 13.02.2015), which the Tribunal had considered in detail; the appeal is therefore allowed on the ground that the question is governed by that binding precedent.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Stay Petition No.SP-76445/14 & Appeal No.ST-76259/14 (Arising out of Order-in-Original No.ST/SHILLONG NO.03/2014 dated 28.02.2014 passed by the Commissioner of Central Excise, Shillong.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE SHRI H.K.THAKUR, 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?
2. Whether it should be released under Rule 27 of the CESTAT(Procedure) Rules, 1982 for publication in any Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental Authorities?
M/s. Avantika Contractors (India) Ltd. Applicant (s)/Appellant (s) Vs.
Commissioner of Central Excise & Service Tax, Shillong Respondent (s)
Appearance:
(Adjournment Request) for the Appellant (s) Shri A.K.Biswas, Supdt.(AR) for the Respondent (s)
CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical)
Date of Hearing:- 09.09.2015 Date of Pronouncement :- 09.09.2015
ORDER NO.FO/A/75477/2015
Per Dr. D.M.Misra.
1. None present for the Applicant. Heard the ld.A.R. for the Revenue.
2. This is an Application seeking waiver of pre-deposit of Service Tax of Rs.58.88 Lakhs and equal amount of penalty.
3. The ld.A.R. for the Revenue submits that the present issue relates to levy of Service Tax on execution of border fencing work under the category of erection, commissioning or installation service as defined under section 65(39a) read with 65(105)(zzd) of the Finance Act, 1994. The ld.A.R. submits that the issue has been decided by this Tribunal in the case of Mackintosh Burn Ltd. & Others vs. CC, CE & ST, Shillong vide Order No.FO/A/75044-75094/15 dt.13.02.2015.
4. After hearing for some time we find that the Appeal itself could be disposed of at this stage. Accordingly after waiving the requirement of pre-deposit we take up the appeal for disposal. We find that this Tribunal has already considered the issue in detail in the case Mackintosh Burn Ltd. & Others vs. CC, CE & ST, Shillong vide Order dated 13.02.2015(supra). In these circumstances, following the aforesaid decision, the impugned order is set aside and the appeal is allowed. Stay Petition disposed off.
(Operative part of the order was pronounced in the open court.)
(H.K.THAKUR) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm
2 Appeal No.ST-76259/14
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