TMI Blog2016 (1) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, 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 ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been no appearance before us either of the applicant or his counsel. We would 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 been exempted. Para 12(a) is as under : - Para 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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