TMI Blog2019 (8) TMI 1704X X X X Extracts X X X X X X X X Extracts X X X X ..... x shall be levied or collected in respect of MMRS provided for non-commercial buildings during the period from 16.06.2005 till the date, on which Section 66B was inserted in the service tax statute - Admittedly, in this case, the period of dispute is covered within the period prescribed under Section 98 ibid. Thus, the appellant should be entitled for the special provisions contained in Section 98 ibid for non levy of service tax on the services provided by it for the building/ civil structure of Ministry of Defense. The provisions of Section 98 ibid and their application to the facts of the present case have not been discussed by the learned Commissioner (Appeals) in the impugned order dated 17.08.2010, may be owing to the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment observed that the appellant did not pay service tax in respect of the above services provided to MES, Visakhapatnam. Accordingly, show cause proceedings were initiated against appellant, which culminated into the adjudication order dated 31.12.2009, wherein service tax demand was confirmed along with interest and penalties were imposed under section 77 78 of the Finance Act, 1994. On appeal, learned Commissioner (Appeals) vide the impugned order dated 17.08.2010 has upheld the adjusted demands. 3. Learned advocate appearing for the appellant submitted that the activities undertaken pursuant to the work order issued by the MES, Visakhapatnam were neither intended nor used for commercial purposes and accordingly, the said activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by it for the building/ civil structure of Ministry of Defense. Learned AR appearing for the revenue fairly concedes that the case of the appellant should be governed under the provisions of Section 98 ibid. We also find that the coordinate bench of this Tribunal in the case of M/s K.B. Venkata Rao Co., vs CCE, Visakhapatnam-I vide final order No. 25726-25727/2013 dated 24.07.2013 has extended the benefit of Section 98 ibid in respect of the maintenance and repair services provided for the Ministry of Defense. However, we find that the provisions of Section 98 ibid and their application to the facts of the present case have not been discussed by the learned Commissioner (Appeals) in the impugned order dated 17.08.2010, may be owing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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