2017 (9) TMI 2037 - AT - Service Tax

Tribunal Overturns Service Classification; Assessee's Appeal Accepted for Reevaluation of Works vs. Commercial Services.

M/s. Rajputana Constructions Pvt. Ltd. Versus CCE, Jaipur-I

The Tribunal set aside the Order-in-Original issued by the Commissioner of Central Excise, Jaipur, and remanded the case for reevaluation. The assessee's ... Classification of construction activities - service falls under 'Commercial & Industrial Services' but the Department classified it as 'Works Contract Services' without providing abatement - as submitted that even in ‘Works Contract’, no benefit of abatement under Notification No. 15/2004-ST dated 10.09.2004 was provided to the assessee-Appellants. Similarly, the benefit of ratio laid down in the case of CCE, Kerala vs Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] was not provided to the assessee. HELD THAT:- When it is so, then we deem it fit to set aside the impugned order and remand the matter to the adjudicating authority to decide the issue de novo on merit, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional evidence, if any, as per law. In the result, appeal filed by the assessee-Appellants is allowed by way of remand. The appeal was filed against Order-in-Original No. 32/2012 dated 12.09.2012 by the Commissioner of Central Excise, Jaipur for the period October 2004 to March 2009. The assessee claimed their service falls under 'Commercial & Industrial Services' but the Department classified it as 'Works Contract Services' without providing abatement. The Tribunal set aside the order and remanded the matter for reevaluation, allowing the appeal by the assessee.