2018 (8) TMI 359 – CESTAT ALLAHABAD – TMI – Maintainability of appeal – Works contract services – whether the construction of residential flats under Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna would be liable to service tax under the category of “Works Contract Services” or not? – Held that:- 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.
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Also, 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.
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o whether the construction of residential flats under Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna would be liable to service tax under the category of Works Contract Services or not. While extending the benefit to the respondents, Commissioner (Appeals) has relied upon various decisions including the decision of the Tribunal in the case of Commissioner of Customs, C. EX. & S.T., Allahabad vs. Ganesh Yadav reported at 2017 (6) G.S.T.L. 428 (Tri.-All.). For proper appreciation para 4.6 of Commissioner (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 suc
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rther, in the case of M/s Ganesh Yadav, Varanasi, the Department had filed Appeal in the Hon ble CESTAT, Allahabad and the Hon ble CESTAT, vide Final Order No. ST/A/70343/2017-CU[DB] dated 07.03.2017, dismissed the appeal of the Department. 3. Revenue s only objection in the Appeal Memo is that the Tribunal decision in the case of Ganesh Yadav has not been accepted by the Revenue and an appeal there against has been filed before the Hon ble Allahabad High Court. 4. However, we find that apart from the contending 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 or
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