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2019 (6) TMI 216 - HC - Service TaxExemption from Service tax - Operation and Maintenance Services rendered to CETPs - validity of assessment - HELD THAT:- An assessment has to be framed in accordance with law and application of all relevant notifications/circulars/ clarifications issued by the Board/Government. In this case, the eligibility to the exemption sought has not been denied by the department and rightly so. Thus, the defence that the assessment is correct in the light of the assessee non co-operation is not a defence at all, and is rejected. The assessee is engaged in the operation and maintenance of CETPs that are not part of a factory, and in the light of Notifications 25/2012 (20.06.2012), 6/2015 (01.03.2015) and 8/2017 (20.02.2017), the petitioner is entitled to the exemption claimed. The impugned order of assessment in so far as it relates to the issue of service tax on operation and maintenance of CETPs is quashed. Now coming to the assessment itself, since there appear to be other issues that have arisen in the assessment that are not covered by the writ petition, the respondent/department is directed to give effect to the present order by deleting the demand in relation to the activity of operation and maintenance of CETP alone as well as giving credit to any amounts been paid by the assessee, in relation to the aforesaid demand, after due verification of the same and after hearing the petitioner. The aforesaid exercise will be completed within a period of four weeks from date of receipt of a copy of this order. Petition allowed.
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