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TMI Blog2019 (12) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... . ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Anupam Kumar Tiwari, Authorized Representative for Appellant Absent for Respondent ORDER ARCHANA WADHWA As the impugned order of Commissioner (Appeals) is non executable order, we find no reasons to stay the operation of the same. As such we reject the stay petition filed by the Revenue. 2. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, Commissioner (Appeals) allowed the relief to the assessee by observing as under:- "The appellant did not charge the Service Tax on the value of service rendered and mentioned "Service Tax is exempt as per notification No. 25/2012-ST dated 20.06.2012" on the invoices issued by him. The Notification No.25/2012-ST dated 20.06.2012 exempts the taxable services provided to the Government, a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , providing exempt works contract services, has been exempted from service tax under the mega exemption if the main contractor is engaged in providing exempt services of works contract." As the services provided by the appellant have ultimately been for the A P Government in connection with an irrigation project, the benefit of exemption provided under the said notification cannot be denied only o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principles contractor. Further Commissioner (Appeals) has relied upon the instructions issued by the board itself laying down that in such a scenario no tax liability would fall upon the sub- contractor. As such we find no infirmity in the order of Commissioner (Appeals) and accordingly reject the appeal filed by the Revenue. 5. Stay Petition as also appeal gets disposed of in above manner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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