2018 (8) TMI 359

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..... / 2018
Service Tax
Hon'ble Smt. Archana Wadhwa, Member ( Judicial ) And Hon'ble Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Shri Mohd Altaf ( Asstt. Commr. ) for Appellant Absent for Respondent ORDER Per: Archana Wadhwa As the impugned orders of Commissioner (Appeals) are non-executable, we reject the Stay Petitions filed by the Revenue in both the cases. We, further, note that t .....

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..... Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna, was not taxable under "Works Contract Service", during the impugned period and as such, the appellant are not liable to pay Service Tax on such construction service. Same view has also been taken in cases of M/s Sanjeev Saran Srivastava, M/s Manoj Kumar Singh and M/s Ganesh Yadav, involving exactly the same issue, by the then Commissioner (Appea .....

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..... decision in the case of Ganesh Yadav has not been accepted by the Revenue and an appeal there against has been filed before the Hon'ble Allahabad High Court. 4. However, we find that apart from the contending as above, Revenue has not been able to give any details of the appeal filed before the Hon'ble High Court. Even, the fact as to whether the same stands admitted by the High Court or not, has .....

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