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In Re : K. Ram Mohan

2016 (1) TMI 543 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

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 .....

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onsequence. 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. - Ruling No. AAR/ST/09/2015 in Application No. AAR/44/ST/13/201 .....

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ging service tax (iii) the principles to be adopted for the purposes of determination of value of the taxable service under the provisions of Chapter V of the Finance Act, 1994. (iv) applicability of notifications issued under Chapter V of the Finance Act, 1994 (v) Admissibility of credit of service tax. (vi) determination of the liability to pay service tax on a taxable service under the provisions of Chapter V of the Finance Act, 1994. 2. Before we comment further on the nature of the app .....

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ary for the following reasons : - One look at the application and the written arguments dated 12-3-2013 and 12-8-2013 suggests that the reliance of the applicant is on the Notification No. 25/2012-Service Tax, dated 20th June, 2012 and more particularly on para No. 12(a), the applicant has also relied on para No. 13(a) of this Notification. This is an exemption notification where certain services have been exempted. Para 12(a) is as under : - Para 12. Services provided to the Government, a .....

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n, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a road, bridge, tunnel, or terminal for road transportation for use by general public. 4. The service that is proposed to be provided by the applicant is street light maintenance which is reflected from Annex. I. According to the applicant this street light maintenance service would be covered under 12(a) of the aforementioned Notification dated 20th June, 2012 and also under para .....

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