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2018 (11) TMI 1642 - AT - Service TaxBenefit of exemption - contradictory decisions by the same Appellate Authority - construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose - exemption Notification No.11/2010-ST. - HELD THAT:- Apart from the fact that Commissioner having jurisdiction over the same assessee’s, has dropped the demand relatable to the same issue for the earlier period, which has not been shown to have been set aside by any higher appellate forum, the Tribunal in number of decisions has observed that the notification in question is very wide and grant exemption, to any service relatable to transmission of electricity - there is no infirmity in the impugned order of Commissioner (Appeals). Taxability - construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose - HELD THAT:- The Appellate Authority has rightly held in favour of the assessee and we find no infirmity in the same - appeal of revenue rejected. The review order dated 06.05.2016 is passed by a committee of Commissioners consisting of the same Commissioner Shri J.R. Panigrahi, Commissioner of Central Excise, Ghaziabad, along with Shri M.K. Srivastava, Commissioner of Central Excise, Noida - We really fail to understand that have the same Commissioner having dropped the demand in respect of the same party for the earlier period on the same issue, has taken different view while reviewing the order passed by the Commissioner (Appeals). Appeal dismissed - decided against Revenue.
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