Sri Venkateswara Electrical And Power ... vs Commissioner Of Customs, Central ...
- CitationAppeal No. 78/2013
Ratio decidendi
The rule this decision rests on
The Tribunal's reasoning rests on the following: where a co-ordinate bench of the Tribunal has taken the view in an earlier decision that services rendered to a distribution licensee in relation to distribution and transmission of electricity are exempt from service tax, and the Revenue does not object, the matter may be disposed of by setting aside the impugned order and remanding the case to the original adjudicating authority for fresh adjudication after affording the appellant a reasonable opportunity to make detailed submissions.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 78/2013 dated 22/11/2013 passed by the Commissioner of Customs, Central Excise and Service Tax, Guntur]
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
Sri Venkateswara Electrical and Power Equipment Company Piduguralla (Po) Guntur Dist. Andhra Pradesh Appellant(s) Versus Commissioner of Customs, Central Excise and Service Tax, Guntur P.B. No. 331, C.R. Building, Kannavarithota, Guntur 522 004 Andhra Pradesh Respondent(s)
Appearance:
None For the Appellant
Mr. N. Jagdish, AR For the Respondent
Date of Hearing: 11/02/2015 Date of Decision: 11/02/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Mr. B.S.V. MURTHY, TECHNICAL MEMBER
Final Order No. 20304 / 2015
Per: B.S.V. MURTHY
Nobody is present on behalf of the appellant. However written submissions have been received wherein the appellant has requested that the matter may be remanded in view of the fact that this Tribunal in Final Order No. 20243/2014 dated 18.02.2014 in the case of Sterling Transformers Vs. CCE, Tirupathi had taken a view that services rendered to APSPDCL in relation to distribution and transmission of electricity are exempted from service tax and had remanded the case to the original authority for fresh adjudication. Learned AR has no objection for remand.
2. In view of the above we proceed to decide the appeal itself and set aside the impugned order and remand the matter to the original adjudicating authority. The original adjudicating authority shall consider the case afresh after giving reasonable opportunity to the appellants to make detail submissions. Stay application as well as appeal gets disposed of in the above terms. (Order pronounced in open court)
(B.S.V. MURTHY) TECHNICAL MEMBER (ARCHANA WADHWA) JUDICIAL MEMBER
iss
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free