TMI Blog2018 (6) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... on conservancy, solid waste management - In the case in hand, it is not in dispute that the appellant herein has rendered the services to MIDC for garbage collection disposal thereof, it is found that the adjudicating authority was correct in allowing the refund claim filed by the appellant - Revenue is directed to refund the amount as has been ordered by the adjudicating authority - Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same; that during the period October 2012 to December 2013, the services rendered by them i.e. collection of garbage in the MIDC was exempted by Notification No. 35/2012-ST dated 20/06/2012 amended by Notification No. 6/2014-ST dated 11/07/2014. The adjudicating authority accepted the contention of the appellant and allowed the refund claim. 4. Revenue was aggrieved by such an order and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory body constituted by the Government of Maharashtra under Maharashtra Industrial Development Act, 1961 and no service tax liability arise on them. It was brought to the notice of the bench that this judgment of the Tribunal holding MIDC is a statutory body and no service tax liability arises was challenged before the Hon'ble High Court of Bombay and their Lordships by a judgment dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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