The Customs, Excises and Service Taxes Appellate Tribunal (CESTAT), Delhi Bench has remanded the matter back to the Commissioner to adjudicate afresh service tax demand under Site Formation, Clearance Excavation, Demolition Services.
The appellant, Bhardwaj Infrastructure Pvt. Ltd. challenged demand of service tax made against Appellant under the head of Site Formation and Clearance Excavation and Earth Moving and Demolition Services in respect of 28 contracts.
Mr Shridevi J Vyas, Counsel for the appellant pointed out that there are 28 contracts in respect of which demand has been made. 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 an exemption under Serial Number 13(a) and 14(a) could not be taken up before the 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 redressal, the matter needs to be sent back to the 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.
The coram headed by Justice Dilip Gupta found that it is quite likely that many of them may relate to roads, canals, and railways. If that is the case then the Appellant might be entitled to benefits under Serial Number 12, 13, and 14 of the Service Tax Notification in respect of services provided by them subject to fulfillment of the other necessary conditions.
The CESTAT opined that the matter needs to be re-examined and, therefore, in the interest of justice, the impugned order is set aside and the matter is remanded to the Commissioner for fresh adjudication keeping all the issues open.