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

2016 (1) TMI 543 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI - 2015 (40) S.T.R. 410 (A. A. R.) - 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:- O .....

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reet 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 .....

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ervice under Chapter V of the Finance Act, 1994. (ii) the valuation of taxable services for charging 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 o .....

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have ordinarily dismissed this application for non-prosecution, however, that will not be necessary 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 .....

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ance is also placed is as under : Para 13 Services provided by way of construction, erection, 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 c .....

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