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2016 (1) TMI 543

Head Note / Extract:
Advance Rulings - Classification of service - Activities of street light maintenance - Scope of Mega Exemption Notification No. 25/2012-Service Tax - Ex-parte decision - Non-appearance of the applicant - it was noted that application seems to have been forwarded through a counsel and even the counsel has not bothered to come before us excepting on one occasion that is 5th August, 2015. - Held that:- One look at the services proposed to be provided as they appear from the application would go to show that this paragraph 13(a) would be wholly irrelevant as the service is not being provided for the maintenance of road, bridge, tunnel etc. It is tried to point out by way of written submissions that the word ‘road’ is a wider term and include street light supporting structure. We do not think so.

As a matter of fact, the word ‘road’ is clear and it can not be substituted by the term street light support structure. The reliance on para 13(a) by the applicant is, therefore, of no consequence. The learned representative of the Department has also correctly argued that there would be no question of applicability of Paragraph 13(a) of the aforementioned Notification. In view of the specific language of the said Paragraph 13(a), we accept the arguments and hold that there will be no question of applicability of para 13(a) of the Notification. - No exemption is available to assessee - Decided against the assessee.


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