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TMI Blog2017 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Mr. Z.U. Alvi, Advocate ORDER The Department-Revenue is in appeal against the impugned order dated 25.05.2011 of Commissioner (Appeals), Bhopal. The respondent is engaged in the business of developing windfarm and related activities. The dispute in the present case relates to development of the windfarm with a capacity to install 25 wind mills at Kadarkhow Hills, Madhya Pradesh. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Id. A.R. elaborated the grounds of appeal against the impugned order. She submitted that the respondent had provided various taxable services in creating infrastructure in the said wind farm. The MOU clearly demarcates the obligations on the part of the respondent. It is clear that the respondent acted as a contractor to execute these works. The Id. Commissioner (Appeals) erred in hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e development of such land to generate wind power. For financing the project they have entered into the said MOU with M/s. Vestas RRB, so that the required wind mills can be supplied by the other party without payment being made by the respondent. The arrangement is the amount shall be collected from the potential investors, who will become interested in the project on development of the same as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like maintenance, repair etc. of the wind farm the respondents are discharging service tax. 5. We have heard both sides and perused the appeal records. 6. The impugned order examined the MOU under the scope of the wind mill project as promoted by the respondent. On factual appreciation of the back ground of the case, it is recorded that the respondents developed the required i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MOU was summarily considered as a consideration for taxable service without examination and pointing out the nature of service and its classification. After careful consideration of the impugned order and grounds of appeal, we find no merit in the appeal by the Revenue. Accordingly, the same is dismissed. 7. The Cross-Objection also is disposed of. [Dictated and pronounced in the open Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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