CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
West Block No.2, R.K.Puram, New Delhi
COURT-I
Date of hearing/decision:09.7.2014
Stay Application No.56930 of 2013 and
Service Tax Appeal No.56437 of 2013
Arising out of the order-in-appeal No.239/S.tax/D-II/12 dated 19.12.2012 passed by the Commissioner (Appeals), Central Excise. Delhi II.
For Approval and Signature:
Hon ble Mr. Justice G.Raghuram, President
Hon ble Mr. R.K. Singh, Technical Member
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication I n any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Export Promotion Council for Handicraft .. Appellant
Vs.
C.S.T., Delhi .. Respondent
Appearance:
Present Shri B.L. Narasimhan, Advocate for the appellant
Present Shri Ranjan Khanna, A.R. for the respondent
Coram: Hon ble Mr. Justice G. Raghuram, President
Hon ble Mr. R.K. Singh, Technical Member
Final Order No.52760/2014
Per Justice G.Raghuram:
At the stage of hearing of stay application, since issues presented in the substantive appeal are covered in favour of the assessee and against Revenue, we dispose of the appeal itself after granting waiver of pre-deposit. We dispose of the appeal with the consent of both parties.
2. Heard the ld. Advocate Shri B.L. Narasimhan for the appellant and the ld. A.R. for Revenue. The assessee preferred this appeal against the impugned order dated 19.12.2012 passed by the Commissioner (Appeals), Service Tax, New Delhi II, rejecting assessee s appeal which was preferred against the adjudication order dated 30.11.2011 passed by the Joint Commissioner of Service Tax, New Delhi. The primary Authority confirmed service tax demand of Rs.18,13,807/- , apart from interest and penalties on the ground that the appellant had provided Club or Association service during April 2008 to March 2009.
3. In respect of Electronic Computer and Software Export Promotion Council (ECSEPC), an entity which is identically circumstanced as the appellant herein, the Tribunal vide the judgment dated 28.4.2014 in Federation of Indian Chambers of Commerce and Industry (FICCI) vs. C.S.T., Delhi has pronounced judgment which the parties herein agree is in favour of the appellant on all the substantive issues presented in the appeal herein.
4. In the circumstances and following the judgment referred to above, this appeal is allowed. The impugned order dated 19.12.2012 passed by the Commissioner (Appeals), New Delhi is quashed. There shall be no order as to costs.
(Justice G. Raghuram)
President
(R.K. Singh)
Technical Member
scd/
1
West Block No.2, R.K.Puram, New Delhi
COURT-I
Date of hearing/decision:09.7.2014
Stay Application No.56930 of 2013 and
Service Tax Appeal No.56437 of 2013
Arising out of the order-in-appeal No.239/S.tax/D-II/12 dated 19.12.2012 passed by the Commissioner (Appeals), Central Excise. Delhi II.
For Approval and Signature:
Hon ble Mr. Justice G.Raghuram, President
Hon ble Mr. R.K. Singh, Technical Member
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication I n any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Export Promotion Council for Handicraft .. Appellant
Vs.
C.S.T., Delhi .. Respondent
Appearance:
Present Shri B.L. Narasimhan, Advocate for the appellant
Present Shri Ranjan Khanna, A.R. for the respondent
Coram: Hon ble Mr. Justice G. Raghuram, President
Hon ble Mr. R.K. Singh, Technical Member
Final Order No.52760/2014
Per Justice G.Raghuram:
At the stage of hearing of stay application, since issues presented in the substantive appeal are covered in favour of the assessee and against Revenue, we dispose of the appeal itself after granting waiver of pre-deposit. We dispose of the appeal with the consent of both parties.
2. Heard the ld. Advocate Shri B.L. Narasimhan for the appellant and the ld. A.R. for Revenue. The assessee preferred this appeal against the impugned order dated 19.12.2012 passed by the Commissioner (Appeals), Service Tax, New Delhi II, rejecting assessee s appeal which was preferred against the adjudication order dated 30.11.2011 passed by the Joint Commissioner of Service Tax, New Delhi. The primary Authority confirmed service tax demand of Rs.18,13,807/- , apart from interest and penalties on the ground that the appellant had provided Club or Association service during April 2008 to March 2009.
3. In respect of Electronic Computer and Software Export Promotion Council (ECSEPC), an entity which is identically circumstanced as the appellant herein, the Tribunal vide the judgment dated 28.4.2014 in Federation of Indian Chambers of Commerce and Industry (FICCI) vs. C.S.T., Delhi has pronounced judgment which the parties herein agree is in favour of the appellant on all the substantive issues presented in the appeal herein.
4. In the circumstances and following the judgment referred to above, this appeal is allowed. The impugned order dated 19.12.2012 passed by the Commissioner (Appeals), New Delhi is quashed. There shall be no order as to costs.
(Justice G. Raghuram)
President
(R.K. Singh)
Technical Member
scd/
1
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