COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX, RAIPUR, CHHATTISGARH Vs. CHHATTISGARH STATE INDUSTRIAL DEVELOPMENT CORPORATION LIMITED

JUDGEMENT

(1.) The present appeal by the Revenue was admitted on 19-12-2016 on the following substantial question of law :

(2.) Thereafter, on the respondents filing cross objection, the maintainability of which was objected by the appellant, this Court framed the following additional substantial question of law on 22-3-2018 :

(3.) The obtaining facts, briefly stated, are that the respondent Chhattisgarh State Industrial Development Corporation Limited (for brevity 'CSIDC') is engaged in rendering taxable service to the lessees within the industrial area near Raipur, however, it did not obtain registration under Section 65 of Chapter V of the Finance Act, 1944 (for brevity 'the Act, 1944'). During the audit of books and records of M/s G.R. Sponge & Power Limited, Raipur, the Central Excise Audit Team observed that the respondent had charged and collected Rs.3,25,936/- from the said factory towards the maintenance charges and street light charges vide bill No.87 dated 28-6-2006 without getting itself registered with the Service Tax Department nor paying any service tax. The respondent was charging and collecting maintenance charges and other taxable service charges from many other factories also, therefore, the matter was investigated. During such further investigation the respondent was found to have collected different amounts in the following manner :