2009 (6) TMI 37 - AT - Service Tax

Commercial or Industrial Construction - Completion and Finishing services such as supplying and fixing of blinds, fixing of false ceiling and false flooring - Eligibility to the benefit of Notification No. 12/2003-ST dated 20.06.03 - Sales tax returns produced before the Bench were not furnished by the appellants either before the Assistant Commissioner or the Commissioner (Appeals). We have perused the sales tax returns which would clearly show that service tax was being paid on the value of goods and materials by the appellants Matter remanded to decide afresh.

Summary

In the appellate tribunal CESTAT, Chennai, the case involved the waiver of predeposit of service tax, interest, and penalty under the provisions of Section 76 of the Finance Act, 1994. The appellants, engaged in providing 'Commercial or Industrial Construction' services, were found to be providing 'Completion and Finishing' services. The denial of benefits under Notification No.15/04-ST and Notification No. 12/2003-ST led to the appeal. The appellants argued that they regularly paid sales tax on goods and materials, seeking deduction under the latter notification. The tribunal found that the sales tax returns, not previously furnished, indicated payment of service tax on goods and materials. Consequently, the impugned order was set aside, and the case was remitted to the adjudicating authority for a fresh decision after examining the documentary evidence. The appeal was allowed by way of remand. The order was dictated and pronounced in open court.