Case Law Details

Case Name : Ahluwalia Contracts (I) Ltd. Vs Commissioner of Service Tax, Noida (CESATAT Delhi)
Appeal Number : Appeal No. ST/3847/2012-CU (DB)
Date of Judgement/Order : 08/01/2013
Related Assessment Year :
Courts : All CESTAT (756) CESTAT Delhi (267)

CESTAT, NEW DELHI BENCH

Ahluwalia Contracts (I) Ltd.

Versus

Commissioner of Service Tax, Noida

FINAL ORDER NO. 55143 OF 2013

STAY ORDER NO. 55266 OF 2013

APPLICATION NO. ST/STAY/4857/2012

APPEAL NO. ST/3847/2012-CU (DB)

DATE OF PRONOUNCEMENT : JANUARY 8, 2013

ORDER

D.N. Panda, Judicial Member

We are unable to find from the orders of the authorities below as to the manner how the appellant has failed to get benefit of Notification No. 32/2004-ST, dated 3-12-2004. Placing the documents indicating transport of the goods under appropriate consignment note the appellant discharged its burden of proof. It was left open to the transporters to satisfy the conditions of the law while issuing consignment note. Claim of abetment is certainly subject to certain conditions. It is left open to Revenue to find out from the transporters whether there was any deviation to the fulfilment of condition prescribed in the notification. That has not been done. In this factual circumstance the appellant has suffered service tax of Rs. 4,38,816/-. This suffering is unwarranted. Accordingly, we allow both stay application and appeal.

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Category : Service Tax (3402)
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