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T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Commissioner Of Service Tax Kolkata – Appellant
Versus
Electrosteel Castings Limited – Respondent
JUDGMENT :
T.S. Sivagnanam, C.J. :
1. These appeals filed by the revenue under Section 35G of the Central Excise Act, 1944 (the Act) are directed against the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Calcutta, (the Tribunal) in Service Tax Appeal No. 75419 of 2014 and 75420 of 2014 dated 9th August, 2024. The revenue has raised the following substantial questions of law for consideration:-
(i) Whether the impugned order dated 09.08.2024 passed by the Learned Tribunal is in contrary to the Provisions of Section 11B of Central Excise Act, 1944?
(ii) Whether the issue of unjust enrichment is squarely applicable in the case of the respondent ?
(iii) Whether the order dated 09.08.2024 passed by the Learned Tribunal on the issue No. (c) is against the decisions of the Hon’ble Supreme Court as well as the Hon’ble High Courts?
(iv) Whether the Learned Tribunal committed gross error of law in sanctioning the refund to the respondent by ignoring the statutory obligation, finding of the adjudicating authority as well as the Appellate Authority when the respondent had voluntarily deposited the service tax by correctly classifying the service under “Commercial and Indus
Services rendered for public projects are not taxable under Works Contract Service as they are non-commercial in nature.
Service tax not applicable on non-commercial services provided to governmental bodies; refunds must adhere to statutory provisions, disregarding unjust enrichment principles.
An assessment order continues to be effective unless reviewed or modified in appeal and so long as an assessment order remains without any such review or modification, no claim for refund would be ma....
Water supply board functions are recognized as sovereign activities, exempting associated construction services from service tax under the Central Excise Act.
The main legal point established in the judgment is that the exemption of Service Tax for canal works done by the government or on its behalf, as per the notifications and circulars issued by the Min....
Adjustment of service tax payments can only occur through a formal refund claim under Section 11B, and the claimant must prove that the tax burden has not been passed to third parties.
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