TMI Blog2021 (2) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... l Number 12, 13 and 14 of the Service Tax Notification in respect of services provided by them subject to fulfillment of the other necessary conditions. The learned Counsel for Appellant has pointed out that the matter was not represented properly before the lower authority by Advocate. These exemption granted in entries at Serial Number 12, 13 and 14 of Notification No. 20/2012-ST dated 20 June, 2012 could not be examined by the original adjudicating authority as the Advocate failed to point them out. Provision of service directly to the Government - Reliance on the decision of Tribunal in case of M/S SARITHA INFRA GEO STRUCTURES VERSUS PRINCIPAL COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST COMMISSIONERATE [ 2019 (5) TMI 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken as these contracts are in respect of the canals, roads and railways etc. He pointed out that the availability of exemption under Serial Number 13(a) and 14(a) could not be taken up before Commissioner due to lack of proper representation by the Advocate. He pointed out that they are entitled to these benefits but the Commissioner‟s order only examine the benefits with respect to Serial Number 12(d) of the said notification. He pointed out that in order to get a proper redressel, the matter needs to be sent back to Commissioner for fresh adjudication for examining the relief under all the related entries of the mega Notification No. 25/2012-ST dated 20 June, 2012. 3. He further pointed out that another issue raised by the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f)*** 13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (ba) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under: (i) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (ii) any housing scheme of a State Government. . (d) post-harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or (e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. From the description of the contracts in the Show Cause Notice as well as order in original, we find that it is quite likely that many of them may relate to roads, canals and railway ..... X X X X Extracts X X X X X X X X Extracts X X X X
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