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M/s. BEST Infra-Projects Ltd. v/s CCE, Cochin


Company & Directors' Information:- BEST CORPORATION PRIVATE LIMITED [Active] CIN = U17111TZ2004PTC011016

Company & Directors' Information:- V S A INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45400TG2011PTC074588

Company & Directors' Information:- BEST CORPORATION LIMITED [Amalgamated] CIN = U17111TZ2006PLC013164

Company & Directors' Information:- K N INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45200TG2008PTC058128

Company & Directors' Information:- BEST PROJECTS (INDIA) PVT LTD [Converted to LLP] CIN = U74140DL1999PTC101610

Company & Directors' Information:- B L INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45400DL2014PTC266491

Company & Directors' Information:- K. C. INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45209NL1990PTC003414

Company & Directors' Information:- K K INFRA PROJECTS (INDIA) PRIVATE LIMITED [Active] CIN = U45200TG2007PTC056630

Company & Directors' Information:- A E INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45200MH2009PTC196191

Company & Directors' Information:- S R R INFRA PROJECTS LIMITED [Strike Off] CIN = U45209TG2008PLC058571

Company & Directors' Information:- N R R INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U70200TG2010PTC067299

Company & Directors' Information:- K AND G INFRA PROJECTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45200KL2010PTC027108

Company & Directors' Information:- R Y INFRA PROJECTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U45400TG2013PTC091764

Company & Directors' Information:- K C R INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45200TG2009PTC064374

Company & Directors' Information:- M. D. INFRA - PROJECTS PRIVATE LIMITED [Active] CIN = U45400MH2009PTC193074

Company & Directors' Information:- V G INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45209TG2011PTC074184

Company & Directors' Information:- J S V INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U70200TN2010PTC078632

Company & Directors' Information:- S. G. INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45400DL2009PTC192400

Company & Directors' Information:- D & G INFRA AND PROJECTS PRIVATE LIMITED [Active] CIN = U45203PN2009PTC133571

Company & Directors' Information:- G INFRA PROJECTS LIMITED [Active] CIN = U45400TG2015PLC102010

Company & Directors' Information:- D. K. INFRA PROJECTS (INDIA) LIMITED [Strike Off] CIN = U45400WB2011PLC170421

Company & Directors' Information:- J S INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45400WB2011PTC163788

Company & Directors' Information:- B S INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45400WB2010PTC151174

Company & Directors' Information:- M R INFRA & PROJECTS INDIA PRIVATE LIMITED [Strike Off] CIN = U45209TG2011PTC074858

Company & Directors' Information:- G-9 INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45202MP2021PTC054704

Company & Directors' Information:- S V V INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45200TG2009PTC065498

Company & Directors' Information:- K M M INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45209TG2013PTC088878

Company & Directors' Information:- A R INFRA PROJECTS LIMITED [Active] CIN = U45400DL2010PLC198594

Company & Directors' Information:- N-INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45200TG2008PTC057620

Company & Directors' Information:- M. M. INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U70109WB2011PTC165005

Company & Directors' Information:- D R R INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45200TG2007PTC055772

Company & Directors' Information:- R V INFRA PROJECTS INDIA PRIVATE LIMITED [Active] CIN = U45400WB2011PTC158257

Company & Directors' Information:- U M T INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45400MH2013PTC244469

Company & Directors' Information:- R K B INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45400WB2009PTC132587

Company & Directors' Information:- A H V INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U74999WB2012PTC180309

Company & Directors' Information:- BEST INDIA PRIVATE LIMITED [Active] CIN = U28113DL2015PTC281197

Company & Directors' Information:- G. S. INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45400DL2008PTC174931

Company & Directors' Information:- P B S INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U70102TG2008PTC060836

Company & Directors' Information:- R M INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45400MH2011PTC224655

Company & Directors' Information:- M C W INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U74120MH2013PTC244153

Company & Directors' Information:- S. A. INFRA PROJECTS (INDIA) PRIVATE LIMITED [Active] CIN = U45400TG2015PTC099812

Company & Directors' Information:- C Z INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45400TG2016PTC103916

Company & Directors' Information:- P AND C INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45200TN2014PTC096607

Company & Directors' Information:- U K PROJECTS AND INFRA PRIVATE LIMITED [Active] CIN = U45200TN2015PTC102111

Company & Directors' Information:- M N C INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45200TG2008PTC058369

Company & Directors' Information:- K V P INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45209TG2011PTC073318

Company & Directors' Information:- L K D INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45209TG2013PTC085748

Company & Directors' Information:- B R S INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45201DL2013PTC248023

Company & Directors' Information:- D V INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U45200AP2014PTC095005

Company & Directors' Information:- N V R INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U70100AP2015PTC097985

Company & Directors' Information:- D. B. INFRA PROJECTS PRIVATE LIMITED [Strike Off] CIN = U45201GJ2010PTC059696

Company & Directors' Information:- R A INFRA PROJECTS PRIVATE LIMITED [Active] CIN = U29309RJ2021PTC075070

Company & Directors' Information:- V J INFRA PROJECTS INDIA PRIVATE LIMITED [Active] CIN = U45500AP2021PTC118892

    Appeal No.ST/731/09; Appn.No.ST/St/446/09 (Arising out of Order-in-original No.16/2009/ST dt. 11/5/2009 passed by CCE,C&ST, Cochin)

    Decided On, 12 April 2010

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore

    By, HONOURABLE MR. M.V. RAVINDRAN
    By, MEMBER (JUDICIAL) & HONOURABLE MR. B.S.V. MURTHY
    By, MEMBER (TECHNICAL)

    For the Appellant : G. Subramaniam, Advocate. For the Respondent : U. Raja Ram, JDR for the Revenue.



Judgment Text

Per M.V. Ravindran


This stay petition is directed for the waiver of the pre-deposit of the following amounts:-

a. Tax - Rs. 83,42,085/-

b. Education Cess - Rs.1,66,843/-

c. S/H Ed. Cess - Rs.17,045/-

d. Tax - Rs.13,35,194/-

e. Education Cess - Rs.26,704/-

f. Interest on a to e.

g. Penalty - Rs.1000/- u/s 77.

h. Penalty - Rs.98,87.871/- u/s 78.


2. The issue involved in this case is regarding the service tax liability on the various projects undertaken by them. The adjudicating authority has come to the conclusion that the fabrication, erection, installation and commissioning works undertaken by the appellant will fall under the category of ?erection, installation and commissioning service? w.e.f. 10/7/2004 and having not discharged the service tax liability, they are liable to pay the service tax.


3. After hearing both sides for some time on the matter, we find that the appeal itself could be disposed off as it lies in a very narrow compass. I view of this, we grant waiver of the pre-deposit of the amounts involved, allow the stay petition and take up the appeal itself for disposal.


4. Ld. Counsel submits that the adjudicating authority had not considered in proper perspective the fact that the service tax liability was discharged by the main contractor. It is the submission that the appellants herein were sub-contractors for L&T Ltd. and IVRCL etc. It is the submission that they had taken a plea that the main contractor has discharged the service tax liability on the entire service rendered and as sub-contractor, they are not liable to pay service tax.


5. Ld. DR reiterates the findings of the lower authority.


6. On perusal of the record, we find that the adjudicating authority has not addressed the plea of the appellant that they are sub-contractors and the main contractors have discharged the service tax liability. The findings of the ld. adjudicating authority in para 31 reads as under:-


?31. The assessee has not produced any evidences to show that the service tax liability for the services rendered by them has been discharged by M/s. IVRCL. During the personal hearing the assessee submitted that the main contractor has issued a letter of undertaking to clear the entire service tax liability. It means that the service tax liability in relation to the services provided by the assessee is yet to be discharged. In this circumstances, I am of the view that the assessee is liable to pay service tax for the services rendered by them in respect of SPM-KRL-IVRCL pipe line project. As such the rulings cited by the assessee are not relevant to their case.?


7. The above findings would not take away the right of the assessee/appellant the very exemption, if due, from service tax if the service tax liability is discharged by the main contractors. Since the issue involved in this case requires appreciation of the evidence on the factual matrix, we, without expressing any opinion on the merits of the case, hold that the impugned order is a non-speaking order on the point/plea raised by the appellant, resulting it to be set aside and we

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do so, and remand the matter to back to the adjudicating authority to re-consider the issue afresh after granting an opportunity of personal hearing to the appellant. 8. Stay petition and appeal are disposed off by way of remand to the adjudicating authority. (Operative portion of this order pronounced on conclusion of the hearing)
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