TMI Blog2022 (12) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant own case BUREAU OF ENERGY EFFICIENCY VERSUS CST, DELHI [ 2018 (4) TMI 771 - CESTAT NEW DELHI] where it was held that The assessee- Appellants, acting in pursuance to the statutory regulations, collected statutorily fixed fee for such performance, cannot be subjected to Service Tax. The period involved in the matter decided earlier by the Tribunal related to the period 2008-09 to 2012-13, also included the negative list. The period involved in the present case is covered by the decision of the Tribunal. The Commissioner committed no illegality in dropping the proceedings - Appeal dismissed. - Service Tax Appeal No. 50060 of 2016 WITH Service Tax Cross Objection Appeal No. 50623 of 2016 - FINAL ORDER NO. 51119/2022 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any exemption and, therefore, as the services provided by the respondent were neither covered under the negative list nor under any exemption the services rendered by the respondent would be taxable. 4. Shri Kamal Aggarwal, learned counsel appearing for the respondent, however, placed reliance upon the decision of the Tribunal in the matter of the respondent itself for the earlier period in Service Tax Appeal No.55226 of 2014 decided on 27.02.2018 [M/s Burea of Energy Efficiency v/s CST, Delhi]. 5. The submissions advanced by the learned authorized representative for the Department and the learned counsel afore the respondent have been considered. 6. It is not in dispute that the Tribunal in the case of the respondent itself, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Power supported by budgetary framework. In case of winding up of the assessee-Appellants' organization, the whole of the assets and finance will lie with the Central Government under whose authority they are created. 6. In view of the above facts and discussions, we find that the impugned order is not legally sustainable. The assessee- Appellants, acting in pursuance to the statutory regulations, collected statutorily fixed fee for such performance, cannot be subjected to Service Tax. Accordingly, the impugned order is set aside and the appeal is allowed. 7. In the result, the appeal filed by the assessee-Appellants is allowed. 7. The period involved in the matter decided earlier by the Tribunal related to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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