CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE
Final Order No. 21058 / 2014
Appeal(s) Involved:
ST/27249/2013-DB
[Arising out of the Order-in-Appeal No. 61/2013 dated 25/03/2013 passed by Commissioner of Central Excise and Service Tax (Appeals-II), HYDERABAD-II]
M/s Lahari Constructions
H.No.6-3-904, 3rd Floor,
Behind Yashoda Hospital, Somajiguda,
HYDERABAD 500082 (A.P.) Appellant(s)
Versus
Commissioner of Central Excise, Customs and Service Tax HYDERABAD-II
L.B STADIUM ROAD,
BASHEERBAGH,
HYDERABAD - 500004. Respondent(s)
Appearance:
Mr. P. Ramakrishna Rao, Adv.
#3-6-520,ASHOKA SCINTILLA, FLAT NO.307, 3RD FLOOR, OPP.KFC, HIMAYATHNAGAR, HYDERABAD-500029.
For the Appellant
Mr. N. Jagdish, A.R. For the Respondent
CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER
HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER
________________________________________
Date of Hearing: 02/07/2014 Date of Decision: 02/07/2014
Per B.S.V. MURTHY
The appeal has been dismissed for non-compliance of stay order wherein the Commissioner (Appeals) had required the appellant to deposit the entire amount of service tax payable by them. It was submitted on behalf of the appellant that service tax demand relating to the period 2005-06 to 2009-10 in respect of Construction of Residential Complex . In view of the fact that liability of service tax in respect of construction of residential complex service has been a subject matter of dispute in several cases and on 1.7.2010, the definition was amended, we consider that an amount of Rs. 4,93,905/- deposited by the appellant on 26.4.2013, after dismissal of the appeal by the Commissioner (Appeals), would be sufficient for the purpose of hearing the appeal. Accordingly, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision on merits treating the amount deposited by the appellant as sufficient for hearing the appeal. Stay application also stands disposed of.
(Operative portion of the order has been pronounced in open court)
(S.K. MOHANTY)
JUDICIAL MEMBER (B.S.V. MURTHY)
TECHNICAL MEMBER
/vc/
SOUTH ZONAL BENCH
BANGALORE
Final Order No. 21058 / 2014
Appeal(s) Involved:
ST/27249/2013-DB
[Arising out of the Order-in-Appeal No. 61/2013 dated 25/03/2013 passed by Commissioner of Central Excise and Service Tax (Appeals-II), HYDERABAD-II]
M/s Lahari Constructions
H.No.6-3-904, 3rd Floor,
Behind Yashoda Hospital, Somajiguda,
HYDERABAD 500082 (A.P.) Appellant(s)
Versus
Commissioner of Central Excise, Customs and Service Tax HYDERABAD-II
L.B STADIUM ROAD,
BASHEERBAGH,
HYDERABAD - 500004. Respondent(s)
Appearance:
Mr. P. Ramakrishna Rao, Adv.
#3-6-520,ASHOKA SCINTILLA, FLAT NO.307, 3RD FLOOR, OPP.KFC, HIMAYATHNAGAR, HYDERABAD-500029.
For the Appellant
Mr. N. Jagdish, A.R. For the Respondent
CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER
HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER
________________________________________
Date of Hearing: 02/07/2014 Date of Decision: 02/07/2014
Per B.S.V. MURTHY
The appeal has been dismissed for non-compliance of stay order wherein the Commissioner (Appeals) had required the appellant to deposit the entire amount of service tax payable by them. It was submitted on behalf of the appellant that service tax demand relating to the period 2005-06 to 2009-10 in respect of Construction of Residential Complex . In view of the fact that liability of service tax in respect of construction of residential complex service has been a subject matter of dispute in several cases and on 1.7.2010, the definition was amended, we consider that an amount of Rs. 4,93,905/- deposited by the appellant on 26.4.2013, after dismissal of the appeal by the Commissioner (Appeals), would be sufficient for the purpose of hearing the appeal. Accordingly, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision on merits treating the amount deposited by the appellant as sufficient for hearing the appeal. Stay application also stands disposed of.
(Operative portion of the order has been pronounced in open court)
(S.K. MOHANTY)
JUDICIAL MEMBER (B.S.V. MURTHY)
TECHNICAL MEMBER
/vc/
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