Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 450 - CESTAT ALLAHABADDemand of service tax - Management, Maintenance and Repair and Erection, Commissioning and Installation Services - case of assessee is that the services, during the relevant period, were provided to various government authorities under their work order and as such the same were exempted for payment of service tax in terms of Entry No.12 of the Mega Exemption Notification No.25/2012-ST dated 20.06.2012 - Held that:- The adjudicating authority has itself recorded in the order that appellant has carried out maintenance and repair works which does not only include electrification hence, there is no reason for denying exemption to the appellant as they are undoubtedly repair and maintenance of civil structures meant predominantly for use other than for commerce, industry, or any other business or profession hence, covered under the scope of entry 12 (a) of Mega Exemption Notification No.25/2012-ST dated 20.06.2012. The findings of the Adjudicating Authority are correct and there are no infirmity in the same - Revenue has not advanced any justifiable ground so as to establish the said order to be perverse - appeal dismissed - decided against Revenue.
|