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Judgment
Heard ld. Counsel for the appellant and the ld. DR for the respondent - Revenue.
At the stage of hearing the stay application, since the issue is covered in favour of the assessee by several decisions, we waive pre-deposit and
dispose of the appeal itself, with the consent of both parties.
The appeal is against the order dated 21.10.2013 of the ld. Commissioner of Customs and Central Excise, Jaipur whereby Revenue's appeal against
the adjudication order dated 04.10.2012 passed by the Additional Commissioner, Central Excise-II was allowed. The primary adjudication order
dropped the demand initiated by the show cause notice dated 20.10.2011 on the ground that the appellant had constructed independent residential units
for the Rajasthan Housing Board and this activity was outside the scope of the definition of Construction Of Complex Service defined in Section
65(30a) read with Section 65(91a) of the Finance Act, 1994.
The ld. appellate Commissioner however allowed Revenue's appeal and distinguished the decision of the Tribunal in A.S. Sicarwar and Macro
Marvel Projects vs. CST - 2008 (12) STR 603 (Tri. Chennai). The later decision was affirmed by the Supreme Court while rejecting Revenue's
appeal there against. The impugned order of the ld. appellate Commissioner is fundamentally misconceived. It is contrary to the true and fair
construction of the relevant statutory provisions as well as the interpretation placed thereupon by several decisions by the Tribunal including those
referred to supra. It also requires to be noticed that the decision of this Tribunal in A.S. Sicarwar vs. CCE, Indore was confirmed by the Madhya
Pradesh High Court vide its order dated 19.09.2013 passed in an appeal preferred by Revenue there against.
For the aforesaid reasons, the impugned order is quashed and the appeal is allowed. No costs.