2012 (12) TMI 316 - AT - Service Tax

Non grant of abatement of 67% on Material used - Commercial or Industrial Construction Services - held that - Issue involved requires appreciation of factual matrix as regards consumption of material of the appellant for rendering services of Commercial or Industrial Construction Services - set-aside the impugned order and remand the matter back to the adjudicating authority for reconsidering the issue afresh after following the principles of natural justice.

Summary

Issues Involved:
Non grant of abatement of 67% on materials used for Commercial or Industrial Construction Services.

Analysis:
The judgment pertains to a stay petition concerning the issue of non-grant of abatement of 67% on materials used for providing Commercial or Industrial Construction Services. The Tribunal noted that the issue was narrow in scope and decided to dispose of the appeal itself after allowing the application for waiver of pre-deposit, considering that the appellant had already deposited a certain amount. The appellant's main contention was the non-grant of abatement of 67% and calculation errors in the show cause notice regarding the service tax liability. The counsel requested a remand to the adjudicating authority for a fresh consideration of the issue, offering to provide supporting evidence. The Tribunal observed that the issue required an assessment of the factual matrix concerning the consumption of materials by the appellant for the services in question. Without expressing any opinion on the merits, the Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for a reconsideration following the principles of natural justice. Consequently, the appeal was allowed by remanding it to the adjudicating authority for further review and decision.