2018 (3) TMI 998 - AT - Service Tax

Business Auxiliary services - Pre-deposit - Held that - The appellant should pre-deposit the amount and report compliance to the Commissioner (Appeals) - matter remanded to decide the case on merits.

Summary

Issues involved:
Appeals against Order-in-Appeal No. 88/2009-CE dated 17/08/2009, Order-in-Appeal No. 118/2009-CE dated 15/09/2009, and Order-in-Appeal No. 12/07 dated 24/08/2007.

Analysis:
The appeals were heard by the Appellate Tribunal CESTAT, BANGALORE, with Mr. M. S. Nagaraja representing the Appellant and Mr. N. Jagadish representing the Respondent. The issue in question had previously been addressed in the assessee's own case (Final Order No.561/2009 dated 28.4.2009). The appellant, involved in manufacturing pre-fabricated steel structures, had faced financial constraints during the relevant period and had outsourced manufacturing to job workers. They contended that they were liable for service tax under business auxiliary services. The Tribunal, considering the circumstances, directed a pre-deposit of &8377; 5 lakhs for the Commissioner (Appeals) to hear the case without further pre-deposit requirements. Consequently, the matter was remanded to the Commissioner for a decision based on the specified directions.

In alignment with the previous Tribunal order, the Appellate Tribunal remanded the case to the Commissioner for further examination and decision. Ultimately, all the appeals were allowed by way of remand. The judgment was pronounced and dictated in Open Court on 07/02/2018.