2015 (10) TMI 2215 - AT - Service Tax

Construction service - border fencing - Held that - Undisputedly, the issue involved in the present case centers around leviability of Service Tax on the services rendered by Appellant relating to border fencing work assigned by M/s.National Projects Construction Ltd.. This Tribunal vide Order 2015 (3) TMI 303 - CESTAT KOLKATA has disposed of the appeals filed by other appellants on the said construction work. - Decided in favour of assessee.

Summary

Issues:
Delay in filing the appeal before the forum, waiver of pre-deposit of Service Tax and penalty, leviability of Service Tax on erection, commissioning, or installation service related to border fencing.

Analysis:
The judgment addresses the issue of delay in filing the appeal before the forum. The ld.AR for the Revenue pointed out the delay and explained that the applicant, residing approximately 130 KM away from Shillong, faced difficulties in coordinating with other parties involved in similar show cause notices, resulting in the unintentional delay. The Tribunal considered the reasons provided and condoned the delay, proceeding to address the waiver of pre-deposit of Service Tax and penalty with the consent of the ld.AR for the Revenue.

Regarding the leviability of Service Tax on erection, commissioning, or installation service related to border fencing, the ld.AR for the Revenue acknowledged that this issue had been previously decided by the Tribunal in the case of other parties through Order No.A-75044-75094/KOL/2015 dated 13.2.2015. The ld.AR for the Revenue confirmed that the present case involved services rendered by the appellant in relation to border fencing work assigned by M/s.National Projects Construction Ltd., aligning with the Tribunal's previous decision on similar construction work.

After waiving the pre-deposit requirement, the Tribunal proceeded to dispose of the appeal. It was noted that the issue at the core of the present case revolved around the leviability of Service Tax on the services provided by the appellant for border fencing work, consistent with the Tribunal's previous decision on similar appeals related to construction work. Consequently, the Tribunal allowed the present appeal, following the precedent set in Order No.A-75044-75094/KOL/2015 dated 13.2.2015. The Stay Petition was also disposed of in light of the judgment's outcome.