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TMI Blog2016 (10) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to remand the matter to the Tribunal for a fresh decision on the appeal filed by the assessee, in accordance with law. Since the order of the Tribunal is liable to be set aside and the matter is liable to be remanded to the Tribunal for a fresh decision, it would be necessary in the interest of justice to permit the appellant-assessee to canvass the point in regard to the liability of the appellant-assessee to pay the service tax in respect of the construction carried out for the Nagpur Improvement Trust as the appellant claims to have executed the agreements with the Nagpur Improvement Trust a couple of years before the provision for the payment of service tax was brought into effect - matter is remanded to the Tribunal for a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant-assessee had deposited the service tax of ₹ 36,54,460/- in respect of the construction work carried out for M/s. Sanvijay Rolling and Engineering. It is also not in dispute that a sum of ₹ 1,24,862/- was paid by the petitioner towards the service tax for the construction made for M/s. Sheshrao Wankhede Soot Girni immediately after the issuance of the show cause notice. The appellant-assessee, however, disputed the service tax liability in respect of the construction work carried out for the Nagpur Improvement Trust, as claimed by the respondent. According to the appellant-assessee, the appellant-assessee had entered into the agreements with the Nagpur Improvement Trust for the construction of complexes on 9-6-2003 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. It is stated that the challenge to the calculation of the value of taxable service was also not considered. It is stated that the question, whether the appellant was liable to pay the service tax in respect of the construction made for the Nagpur Improvement Trust as the contract was executed between the Nagpur Improvement Trust and the appellant much before the relevant provision imposing the liability to pay the tax was brought into effect on 16-6-2005, goes to the root of the matter and the said ground ought to have been considered by the Tribunal as a reference is made to the same in the order passed by the Commissioner. It is submitted that it is not clear from the order of the Tribunal as to why the Tribunal did not set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties, we admit the appeal on the following substantial question of law :- Whether the Tribunal was justified in deciding the appeal filed by the appellant by a cryptic order and without considering the grounds raised by the assessee in the memorandum of appeal? 6. To answer the aforesaid question, it would be necessary to refer to the facts of the case and the grounds raised in the memorandum of appeal. The facts involved in this case are not disputed. The appellant-assessee had specifically raised a ground in regard to the propriety of the issuance of the show cause notice in respect of the amount of service tax of ₹ 36,54,460/-, that was already paid by the appellant even before the issuance of the notice. Though the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he point in regard to the liability of the appellant-assessee to pay the service tax in respect of the construction carried out for the Nagpur Improvement Trust as the appellant claims to have executed the agreements with the Nagpur Improvement Trust a couple of years before the provision for the payment of service tax was brought into effect. We answer the substantial question of law in the negative and against the Department. 7. Hence, for the reasons aforesaid, the Central Excise Appeal is partly allowed. The order of the Customs, Excise and Service Tax Appellate Tribunal dated 9-7-2015, is set aside. The matter is remanded to the Tribunal for a fresh decision on the appeal filed by the appellant-assessee on merits. No costs. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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