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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
DR. S.L. PEERAN, T.K. JAYARAMAN, JJ.
Kunnel Engineers & Contractors (P.) Ltd. -Appellant
Versus
Commissioner of Central Excise & Customs, Cochin -Respondent
STAY ORDER NO. 444 OF 2008 ST/STAY/179 OF 2007 IN APPEAL NO. ST/274 OF 2007
Decided On : 16-05-2008
Dr. S.L. Peeran, Judicial Member. - The appellant is required to pre-deposit total service tax amount of Rs. 70,32,227 out of which he has already deposited Rs. 38,58,370 leaving a balance of Rs. 31,73,857. The appellant is carrying on construction activity and they were covered under the Finance Act under the heading of "Commercial or Industrial Construction Services". They had received from their clients cement and steel of which value they have not added. According to the department in terms of the definition in the Notification No. 15/2004, dated 10-9-2004 they are required to add the value of the materials received by them.
2. The learned Chartered Accountant relies on the interim stay order granted by the Madras High Court in the case of Larsen & Toubro Ltd. v. Union of India [2007]
3. The learned JCDR submits that plain reading of the Notification and explanation pertaining to erection, installation, it is very clear that the gross amount charged includes the value of materials received by the appellants. Therefore, he submits that there is no error in the order and they are not entitled for the abatement on these two materials received by them. He prays for directing the appellants to pre-deposit the balance amount.
4. We have carefully considered the submissions. We find that Madras High Court on this very issue has granted waiver of pre-deposit and the matter is still under their consideration. The appellants have already deposited Rs. 31,73,857. In view of this position, we grant waiver for the balance amount and stay its recovery till the disposal of the appeal. There shall be no recovery even after expiry of 180 days of the stay order in terms of several judgments rendered by Apex Court, High Court and Tribunal.
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