2018 (7) TMI 1212

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..... AR For The Assessee : Sh. Inderjeet Yadav, Advocate ORDER Per: Justice (Dr.) Satish Chandra: All the three appeals have been filed by the department against the order in appeal No. BPL-EXCUS-000-APP-112-13-14 dt. 18.10.2013 passed by the Commissioner (Appeals), Central Excise, Bhopal. 2. Brief facts of the case are that the respondent-assessee is engaged in providing the services to the go .....

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..... h the finding of the Commissioner (Appeals) that the Cantonment Board is a local body and is not a commercial organisation under the Ministry of Defence. Hence, the services provided by the respondent-assessee are not subject to Service tax. Therefore, we find no reason to interfere with the impugned order which is hereby upheld alongwith the reasons mentioned therein. 5. In the result, all the a .....

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