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M/s. Kumar & Prabhakar Construction Co. (P) LTd. Versus Commissioner of Central Excise & Service Tax, Patna

2015 (10) TMI 1996 - CESTAT KOLKATA

Waiver of Pre-Deposit – Construction of bridges – Work orders could not be produced - Appellant offers to deposit ₹ 2.00 Lakh and prays the matter to be remanded to Commissioner(Appeals) – Revenue contends that nature of work done could not be .....

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n. - Stay Petition No.SP-71218/13 And Appeal No.ST-71177/13 - ORDER NO.FO/A/75520/2015 - Dated:- 21-9-2015 - Dr. D.M. Misra, Member(Judicial) And Shri H.K.Thakur, Member(Technical) Shri Swatantra Kumar, Consultant : For the Petitioner Shri M.Singh, .....

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ection 77 of the Finance act, 1994. 2. At the outset Shri Swatantra Kumar, ld.Consultant submits that the ld.Commissioiner(Appeals) has dismissed their appeal for non-compliance with the direction of pre-deposit of the entire amount of Service Tax. H .....

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als) rejected their contention for non-production of sufficient evidences before him. He submits that the agreement between the Bridge Engineer and the Applicant enclosed with the present Appeal would show that the works carried out by them relate to .....

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ion is bad as they stopped receiving any work order. At this stage, he offers to deposit ₹ 2.00 Lakh and prays that the matter may be remanded to the ld.Commissionier(Appeals) for deciding the issue on merit afresh. 3. The ld.AR for the Revenue .....

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he nature of Construction of Bridges or other civil Construction Work. He has no objection in remanding the case to the ld.Commissioner(Appeals) for deciding the issue afresh on merit. 4. After hearing both sides for some time we find that the Appeal .....

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