Commissioner of CGST & Central Excise, Varanasi Versus M/s Bahadur & Co. And Commissioner of CGST & Central Excise, Varanasi Versus M/s Aditya Cemech Construction Company
Service Tax
2018 (8) TMI 359 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 18-7-2018
STAY Application Nos. ST/Stay/70148-70149/2018 in APPEAL Nos. ST/70303-70304/2018-CUP[DB] – Final Order Nos. 71570-71571 / 2018
Service Tax
Hon'ble Smt. Archana Wadhwa, Member ( Judicial ) And Hon'ble Mr. Anil G. Shakkarwar, Member ( Technical )
Shri Shri Mohd Altaf ( Asstt. Commr. ) for Appellant
Absent for Respondent
ORDER
Per: Archana Wadhwa
As the impugned orders of Commissioner (Appeals) are non-executable, we reject the Stay Petitions filed by the R
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(Appeals) order is reproduced below:-
“Thus, I hold that construction of residential flats under Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna, was not taxable under “Works Contract Service”, during the impugned period and as such, the appellant are not liable to pay Service Tax on such construction service. Same view has also been taken in cases of M/s Sanjeev Saran Srivastava, M/s Manoj Kumar Singh and M/s Ganesh Yadav, involving exactly the same issue, by the then Commissioner (Appeals), Central Excise, Customs and Service Tax, Allahabad, vide Order-in-Appeal No. 170/ST/ALLD/2013 dated 31.12.2013, No. 120/ST/ALD/2015 dated 22.07.2015 and No. 267/ST/ALLD/2015 dated 16.12.2015 respectively, wherein appeals were allowed after obser
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ontending as above, Revenue has not been able to give any details of the appeal filed before the Hon'ble High Court. Even, the fact as to whether the same stands admitted by the High Court or not, has not been placed before us. There is no order of Stay of operation of the Tribunal decision in the case of Ganesh Yadav.
Apart from the above we also note that the issue involved is the taxability of the services and applicability of exemption notification and as such the appeal was, in any case required to be filed before the Hon'ble Supreme Court and not before the Hon'ble High Court.
5. Inasmuch as the Tribunal's decision in the case of Ganesh Yadav holds the field, we find no infirmity in the impugned orders of Commissioner (Appeals). Acc
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