9911796707
TMI Blog2019 (5) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... & Customs (Appeals), Lucknow, therefore, they are taken together for decision. 2. Brief facts of the case are that the respondents were engaged in providing various services to M/s Military Engineering Services, Railways, M/s BSNL and UPSTD Corporation Ltd. For the financial year 2012-13 revenue issued a show cause notice dated 21.05.2014 to respondent demanding service tax of around Rs. 38 lakhs. The said show cause notice was adjudicated through the impugned Order-in-Original dated 28.02.2014. For the financial year 2013-14 another show cause notice dated 23.03.2015 was issued to the respondent demanding service tax amounting to around Rs. 28 lakhs. The said show cause notice was adjudicated through Order-in-Original dated 10.09.2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Act. Further, some other services provided by the appellant to MES, like repair and maintenance of transformers and electricity supply systems, are also not covered under the taxable service defined under Section 65 (105) (zzzza) of the said Act. 10. From 01.07.2012, the mega exemption vide entry no.12 exempts the following services:- Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) A civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; Where "Original works" means- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013-14." Further, independently, the learned Commissioner (Appeals) has also referred to the Final Order of this Tribunal bearing no.71141/2017 dated 25.09.2017 through which an earlier demand for the period from October, 2007 to March, 2012 adjudicated through Order-in-Original dated 07.11.2014 which was set aside for the reason that the show cause notice was vague and incomprehensible. We note that revenue has raised two grounds in the present appeal the first ground is that the learned Commissioner (Appeals) has relied upon the decision of this Tribunal in the said Final Order No.71141/2017 dated 25.09.2017 and that the said Final Order is under challenge before Hon'ble High Court of Allahabad. The other ground is in respect of the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
