Case Law Details
Bhardwaj Infrastructure Private Limited Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi)
Learned Counsel pointed out that there are 28 contracts in respect of which demand has been made. Learned Counsel stated that they have paid the service tax in respect of Serial Number 14 and 20 of the said list and these are not disputed. Learned Counsel pointed out that they are entitled to get the benefit of the mega Exemption Notification No. 25/2012-ST dated 20 June, 2012. He pointed out that Serial Number 12(d), Serial Number 13(a) and Serial Number 14(a) of the said notification cover all the contracts that they have undertaken as these contracts are in respect of the canals, roads and railways etc. He pointed out that the 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. He pointed out that they are entitled to these benefits but the Commissioner‟s order only examine the benefits with respect to Serial Number 12(d) of the said notification. He pointed out that in order to get a proper redressel, the matter needs to be sent back to Commissioner for fresh adjudication for examining the relief under all the related entries of the mega Notification No. 25/2012-ST dated 20 June, 2012.
As regards the issue relating to provision of service directly to the Government the Appellants have relied on the decision of Tribunal in case of M/s Saritha Infra & Geo Structures (supra). 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. The Appeal is allowed to the extent indicated above.
FULL TEXT OF THE CESTAT JUDGEMENT
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