MOHENDRA CONSTRUCTION Vs. COMMISSIONER OF C. EX., ALLAHABAD

JUDGEMENT

(1.) AFTER dispensing with the condition of pre -deposit of Service Tax of Rs. 11,65,355/ - and penalties imposed upon the applicant, we proceed to decide the appeal itself inasmuch as we are convinced that the impugned order stands passed by Commissioner (Appeals) in a most cryptic manner and without application of mind.

(2.) After hearing both sides, we find that appellant is registered with the Service Tax department with effect from in or around 2009 for providing service of tangible goods. Said services become taxable with effect from 16 -5 -2008. As the appellant was providing said services to M/s. Hindalco Industries Ltd., Revenue sought figures of payment to the present appellant from M/s. Hindalco Industries Ltd. as reflected in their book of account. It was found that M/s. Hindalco Industries Ltd. has made a payment of Rs. 1,10,56,813/ - to the appellant between the period 1 -4 -2005 till March, 2010.

(3.) THE appellants contention was that the said receipts from M/s. Hindalco Industries Ltd. were either not on account of supply of tangible goods or major portion was for supply of tangible goods prior to 16 -5 -2008, when the said service was not taxable.