2013 (12) TMI 1270 - AT - Service Tax

Appellate Tribunal rules appellant not liable for Commercial & Industrial Construction Services. Remand for decision.

The Appellate Tribunal CESTAT Mumbai found that the appellant's activities did not fall under the category of Commercial and Industrial Construction ... Demand of service tax - Commercial and Industrial Construction Services - Held that:- appeal of the appellant have been dismissed for non-compliance of the stay order wherein the appellants were asked to make a pre-deposit of service tax along with interest. As the impugned order is passed without considering the merits of the case, we feel that the matter should be heard on merits by the Commissioner (Appeals) and thereafter pass an appropriate order on merits of the case. In view of this observation, we remand the matter back to the Commissioner (Appeals) for deciding the issue on merits without insisting any pre-deposit for hearing the appeal - Decided in favour of assessee. The Appellate Tribunal CESTAT Mumbai heard a case regarding waiver of pre-deposit of service tax confirmed against the appellant for Commercial and Industrial Construction Services. The Tribunal found that the appellant's activities did not fall under this category. The appeal was remanded back to the Commissioner (Appeals) for a decision on merits without requiring any pre-deposit. The appeal and stay applications were disposed of accordingly.