Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 893 - AT - Service TaxSite Formation and Clearance Excavation and Earth Moving and Demolition Services - benefit of the mega Exemption Notification No. 25/2012-ST dated 20 June, 2012 - availability of exemption under Serial Number 13(a) and 14(a) could not be taken up before Commissioner due to lack of proper representation by the Advocate - HELD THAT:- From the description of the contracts in the Show Cause Notice as well as order in original, it is found that it is quite likely that many of them may relate to roads, canals and railways. If that is the case then the Appellant might be entitled to benefits under Serial Number 12, 13 and 14 of the Service Tax Notification in respect of services provided by them subject to fulfillment of the other necessary conditions. The learned Counsel for Appellant has pointed out that the matter was not represented properly before the lower authority by Advocate. These exemption granted in entries at Serial Number 12, 13 and 14 of Notification No. 20/2012-ST dated 20 June, 2012 could not be examined by the original adjudicating authority as the Advocate failed to point them out. Provision of service directly to the Government - Reliance on the decision of Tribunal in case of M/S SARITHA INFRA & GEO STRUCTURES VERSUS PRINCIPAL COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST COMMISSIONERATE [2019 (5) TMI 75 - CESTAT HYDERABAD] - HELD THAT:- The said decision was not before the original adjudicating authority. The matter also needs to be re-examined in light of the decision cited by the Appellant. The matter needs to be re-examined and, therefore, in the interest of justice, the impugned order is set aside and matter is remanded to the Commissioner for fresh adjudication keeping all the issues open - Appeal allowed by way of remand.
|