TMI Blog2018 (5) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... DA authority) - Food Court building in Dr. Ambedkar district school campus, sector 30 NOIDA (undertaken on behalf of NOIDA authority) - Construction 254 EWS Flat under Manyawar Sh. Kanshiram Sahari Gareeb Awas Yojna in Sector 45 NOIDA (undertaken on behalf of NOIDA authority) - Construction of Guru Teg Bahadur School - Services provided to NKG Infrastructure. Held that: - Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 - ST/A/51671/2018-CU[DB] - Dated:- 19-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri R K Majhi, AR for the Appellants Shri Alok Yadav, Ms. Shivali, Advocates, for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in- Original No. 217/GB/13 dated 31.1.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Manyawar Sh. Kanshiram Sahari Gareeb Awas Yojna ( MKSGAY ) in Sector 45 NOIDA (undertaken on behalf of NOIDA authority) v) Construction of Guru Teg Bahadur School vi) Services provided to NKG Infrastructure 3. By the impugned order, the Commissioner (Appeals) observed that service tax is not applicable on the said project. Being aggrieved, the department has filed the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture for the Armed Forces, the issue has came up before the Tribunal in the case of Commissioner of Central Excise, Raipur vs. P D Agrawal, [2017 (49) STR 231 (Tri-Del)] where the project of Ministry of Defence was exempted from service tax. 8. By following our earlier order (supra), we find no reason to interfere with the same impugned order. Same is upheld. 9. In the result, appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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