Application No. ST/STAY/50042/2014-CU[DB], Appeal No. ST/50037/2014-CU[DB] (Arising out of Order-in-Appeal No. 109(VC)/ST/JPR-I/2013, dated 03.09.2013 passed by the C.C.E. (Appeals), Jaipur-I) and Final Order No. 52553/2015. Case: J.R. Construction Co. Vs C.C.E. & S.T., Jaipur-I. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Application No. ST/STAY/50042/2014-CU[DB], Appeal No. ST/50037/2014-CU[DB] (Arising out of Order-in-Appeal No. 109(VC)/ST/JPR-I/2013, dated 03.09.2013 passed by the C.C.E. (Appeals), Jaipur-I) and Final Order No. 52553/2015 |
| Counsel | For Appellant: Narendra Singhvi, Advocate and For Respondents: Amresh Jain, D.R. |
| Judges | G. Raghuram, J. (President) and R.K. Singh, Member (T) |
| Issue | Finance Act, 1994 - Sections 65(105)(zzzza), 76, 78 |
| Citation | 2016 (41) STR 642 (Tri. - Del) |
| Judgement Date | Tuesday July 28, 2015 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
R.K. Singh, Member (T), (New Delhi)
Stay application along with appeal has been filed against Order-in-Appeal dated 28.08.2013 which upheld the Order-in-Original dated 30.11.2011 except to the extent of allowing cum-tax benefit as a consequence of which the impugned demand was reduced from Rs. 24,09,943/- to Rs. 21,86,881/- with corresponding reduction in the penalties imposed under sections 76 and 78 of the Finance Act, 1994. The impugned demand was confirmed on the ground that the appellant had provided Commercial or Industrial Construction Service (CICS), Maintenance and Repair Service, and Site formation and clearance, excavation and earthmoving and demolish Service to Giral Lignite Thermal Power Project during the period 08.06.2005 to 17.10.2008 but did not pay service tax on the gross amount received from the service recipient.
The appellant has contended that (i) it has not been given 67% abatement under notification No. 15/2004 ST on the ground that the value of free supplies provided by service recipient was not included in the...
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