M/S. Nitai Chandra Saha vs Commissioner Of Central Excise & ...

(Arising out of Order-in-Original No.ST/SHILLONG NO.06/2012 dated 8.5.2012 passed by the Commissioner of Central Excise, Shillong.)

FOR APPROVAL AND SIGNATURE

HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE DR. I.P. LAL, 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. Nitai Chandra Saha Applicant (s)/Appellant (s)

Vs.

Commissioner of Central Excise & Service Tax, Shillong Respondent (s)

Appearance:

NONE for the Appellant (s)

Shri S.N.Mondal, AC(AR) for the Respondent (s)

CORAM:

Honble Dr. D.M. Misra, Member(Judicial) Honble Dr. I.P. Lal, Member(Technical)

Date of Hearing:- 08.07.2015 Date of Pronouncement :- 08.07.2015

ORDER NO.FO/A/75363/2015

Per Dr. D.M. Misra.

1. None present for the applicant. A request has been advanced to decide the case on merit, waiving personal presence before the Tribunal. Heard the ld.AR for the Revenue.

2. The ld.AR for the Revenue submits that there has been delay in filing the Appeal before this forum. We have gone through the said Application. In the application it is stated at para 4 that the Applicant stays at Agartala, Tripura which is approximately 130 KM away from Shillong. The applicant is involved in construction works namely border fencing, assigned by M/s.National Projects Construction Ltd., along with other parties who were also issued with similar show cause notices. He submits that it became difficult to coordinate with other parties for filing the Appeal resulting into the instant unintentional delay.

3. The ld.AR for the Revenue does not dispute the said facts.

4. In view of the reasons explained in the application, the delay is condoned. Also, with the consent of the ld.AR for the Revenue the application seeking waiver of pre-deposit of Service Tax and penalty is also taken up for disposal.

5. The ld.AR for the Revenue fairly submits that the issue is related to leviability of Service Tax on erection, commissioning or installation service rendered in relation to border fencing. He submits that this Tribunal has already decided the issue in case of other parties vide Order No.A-75044-75094/KOL/2015 dated 13.2.2015.

6. After waiving the requirement of pre-deposit we take up the Appeal for disposal. Undisputedly, the issue involved in the present case centers around leviability of Service Tax on the services rendered by Appellant relating to border fencing work assigned by M/s.National Projects Construction Ltd.. This Tribunal vide Order No.A-75044-75094/KOL/2015 dated 13.2.2015 has disposed of the appeals filed by other appellants on the said construction work. Following the said decision the present Appeal is also allowed. Stay Petition disposed of.

(Pronounced and dictated in the open court.)

SD/ SD/

(I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm

3 Appeal No.ST-71364/13