TMI Blog2019 (8) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the notification in question - We have seen the said Clause (7) of Section 2 of the Companies Act the said Section has inclusive definition which include the companies incorporated Out-side India but further excluded certain Body Corporates, which Central Government, may by the notification in the public Official Gazettes, specify in this behalf. The facts is as to whether the appellant has paid 50% of the duty or not, is required to be checked by the Original Adjudicating Authority to whom the matter is being remanded - appeal allowed by way of remand. - Excise Appeal No.71113 of 2018-EX[DB], Service Tax Appeal No.71219 of 2018 - FINAL ORDER NO-70769-70770/2019 - Dated:- 8-4-2019 - HON BLE SMT. ARCHANA WADHWA, MEMBER (JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is liable to pay only 50% of the demand. They further submitted that said demand stands paid by them and as such nothing survives against them. 3. The Lower Authority denied the benefit of the notification in question on the ground that Bhopal Development Authority and also Greater Noida Development Authority cannot be considered to be body corporates. For better appreciation of the reasoning adopted by the Commissioner (Appeals), we reproduce para-4 of the impugned order:- 4. I find that in the impugned case the Appellant contended that Bhopal Development Authority and Greater Noida Development Authority were Body Corporate and has relied on the case of Asish Tandon Vs GNIDA [AIR 2005 (All) 99, 2005 (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orate that work contract was actually enacted by the Appellant. This is a prerequisite for making such claim. The failure of the Appellant to submit such certificate/evidence to conclusively prove that they provided service to a body corporate under clause (7) of Section 2 of the Companies Act, 1956 (1 of 1956) has rendered their plea that they were entitled to pay only 50% of Service Tax due on the Works Contract Service Provided by them in the impugned matter unsustainable. The adjudicating authority has therefore correctly held that the appellant was liable to pay full tax. 4. As is seen from the above, the Appellate Authority is not disputing the fact that Bhopal Development Authority as also Greater Noida Development Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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