2024 (4) TMI 68 - AT - Service Tax

Classification of services - Commercial or Industrial Construction services or Erection, Commissioning or Installation Services - benefit of abatement under N/N. 1/2006-ST - period for the April 2010 to March 2011 and 2011-12 - HELD THAT - On the similar issue this Tribunal in WESTERN CORROSION CONTROLLER VERSUS C.C.E. S.T. -VADODARA-I 2022 (1) TMI 450 - CESTAT AHMEDABAD remanded the matter to the Original Adjudicating authority. Following the same with regard to the present controversy also, with the similar observations, the matter remanded to the Original Adjudicating authority. The appeal is allowed by way of remand to the adjudicating authority for deciding afresh.

Summary

Issues involved:
The appeal challenges the Order-in-Original passed by the Commissioner (Appeals), Central Excise & Service tax, Vadodara regarding the classification of taxable services and availing abatement under Notification No. 1/2006-ST.

Classification of services:
The Appellant, registered under 'Commercial and Industrial Construction services', argued that their services should be classified as Erection, Commissioning or Installation Services, not under Commercial or Industrial Construction services. They claimed to have rightly availed abatement under Notification No. 1/2006-ST. The Appellant's representative cited a previous tribunal order in their favor on the same issue.

Judicial decision:
After considering submissions from both sides and reviewing the records, the Tribunal noted a previous order where a similar issue was remanded to the Original Adjudicating authority. Following this precedent, the Tribunal decided to remand the present case to the Original Adjudicating authority for a fresh decision, aligning with the observations in the earlier tribunal order dated 11.01.2022.

Conclusion:
The appeal was allowed by way of remand to the adjudicating authority for a fresh decision, guided by the Tribunal's order dated 11.01.2022. The decision was pronounced in the open court on 01.04.2024.