TMI Blog2019 (11) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities as they were set up by Acts of Parliament and State Legislature and the said finding has not been controverted by Revenue in appeal. The Commissioner (Appeals) has given a detailed finding on all the aspects and Revenue has not raised any ground to interfere in the impugned order of the authorities below. The Commissioner (Appeals) has relied upon the Hon ble Patna High Court deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri Nishant Mishra, Advocate for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) vide which he has upheld the order of the Original Adjudicating Authority and has rejected the Revenue s appeal, Revenue has further filed the present appeal. 2. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (civil works, anti-termite and pest-control) services were provided primarily to Rajiv Gandhi Institute of Petroleum Technology, MNNIT, MLN Medical College, IIIT Allahabad, Railways etc., which are not covered by the definition of cleaning activity , but are exempted under Notification No.25/12-ST dated 25.06.2012. In the alternative it was also submitted that the services to educational institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that MNNIT, MLNMC, IIIT and RGIPT were governmental authorities as they were set up by Acts of Parliament and State Legislature and the said finding has not been controverted by Revenue in appeal. Hence the present appeal filed by the Revenue. 5. On going through the impugned order, we find that both the authorities below have given a specific finding that MNNIT, MLNMC, IIIT an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Hon ble Apex Court. However, we note that there is no stay of operation of the said order and as such the same still holds the fields. In view of the same, we find no justifiable reasons to interfere in the impugned order of the authorities below. Accordingly, the appeal filed by the Revenue is rejected. (Dictated and pronounced in open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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