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2015 (7) TMI 758 - CESTAT NEW DELHI

2015 (7) TMI 758 - CESTAT NEW DELHI - 2015 (40) S.T.R. 347 (Tri. - Del.) - Waiver of pre deposit - construction of complex service - construction of independent residential units for Rajasthan Housing Board and construction of the corporate office of Ajmer Vidyut Vitaran Nigam Limited - Held that:- Prima-facie, construction of a corporate office for Ajmer Vidyut Vitaran Nigam Limited would not amount to rendition of a taxable service in relation to transmission of electricity, even though constr .....

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ted. - Service Tax Stay Application Nos. 57257 - 57258 of 2013 in Service tax Appeal Nos. 56719 - 56720 of 2013 - Stay Order Nos. 52070-52071/2015 - Dated:- 15-6-2015 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For The Appellant : Shri Bipin Garg, Advocate For The Respondent : Smt. Suchitra Sharma, Comm (AR) ORDER Per: Justice G. Raghuram: Pursuant to two show cause notices dated 01.07.2011 and 12.10.2011, the petitioner was assessed to service tax of ₹ 1,74,04,424/- for having provided co .....

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nd is unsustainable in view of decision in Macro Marvel Projects Limited vs. CST, Chennai - 2008 (12) STR 603 (Tri. Chennai). In so far as the assessed liability in relation to construction of corporate office for Ajmer Vidyut Vitaran Nigam Limited is concerned ld. Counsel place reliance on Notification No. 45/2010-ST dated 20.07.2010 to contend that taxable services in relation to transmission of electricity, are exempted from tax. 2. Prima-facie, construction of a corporate office for Ajmer Vi .....

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