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TMI Blog2018 (11) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... p Singh, Deputy Commissioner (AR), for Appellant. Request for Adjournment for Respondent. JUDGMENT Archana Wadhwa, Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Though the respondent has asked for adjournment but appreciating that the issue is covered, we proceed to decide the appeal itself. Accordingly, we have heard the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stations. I find that the Commissioner of Central Excise, Ghaziabad has held in Order-in-Original No.09/Commr./ST/GZB/1314 dated 29.08.2013, passed in appellant's case for previous period, that such works were related to "transmission of electricity‟ which enjoys exemption from payment of service tax in terms of Notification No.11/2010ST dated 27.02.2010. The records clearly establish that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other original works meant predominantly for use other than for commerce, industry, or any other business or profession" have been exempted under Notification No.25/2012-ST dated 20.06.2012. In the given facts & circumstances, I hold that exemption would be admissible to the appellant for the alleged service rendered to NOIDA Authority. In the event of service tax liability getting non-maintainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tricity. As such, we find no infirmity in the impugned order of Commissioner (Appeals). Further, the issue relates to taxability of construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose. In such a scenario, the Appellate Authority has rightly held in favour of the assessee and we find no infirmity in the same. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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