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TMI Blog2025 (1) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2011 (impugned order), whereby, the Commissioner (Appeals) has upheld the OIO dt.29.03.2011 based on SCN dt.21.10.2009. The said SCN was primarily issued to the appellant for recovery of Service Tax under two categories viz., 'Construction of Complex Service' (CCS) for the period 01.04.2008 to 31.03.2009 amounting to Rs.4,29,716/- and 'Management, Maintenance or Repair Service' (MMRS) for the period 01.04.2008 to 31.03.2009 amounting to Rs.22,63,101/-. The Original Adjudicating Authority has confirmed the classifications as proposed in the SCN and confirmed the demand in full, which has also been upheld by the Commissioner (Appeals) vide impugned order dt.22.11.2011. The appellants are in appeal against the said impugned order vide Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no longer res integra and therefore, the demand under this category for the period 01.04.2008 to 31.03.2009 will not sustain. 5. Coming to the issue of Service Tax on MMRS, the argument taken by the learned Advocate for the appellant is that the entire service of MMRS has been provided to defence establishments and they were under the impression that any activity or service provided to defence establishments is exempt, especially, in view of the specific clarification received by them vide letter dt.20.02.2008 issued by Ministry of Defence. We find that admittedly, there is no dispute that these services were awarded by defence establishments and were performed also to them only. The only dispute is about proper classification as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclude certain activities not covered within the MMRS to building, etc., for which the feasibility under the exemption notification 45/2010-ST was also examined. It is also obvious that while examining the same, the Adjudicating Authority felt that they will fall either in the category of transmission or distribution of electricity and by considering that 'in relation to' is an expression which includes varied nature of activities and therefore, granted them the benefit of exemption notification in relation to such activities, which were not covered by virtue of section 98 of the Finance Act, 2012. 8. In respect of non-commercial MMRS to buildings, after the amendment in Finance Act, 2012, vide section 98, no demand will survive. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 45/2010-ST does not provide for such expression and it merely covers services in relation to transmission and distribution of electricity. The Adjudicating Authority has clearly brought out these facts in the impugned order and has categorically held that these activities are squarely covered within the ambit of transmission or distribution of electricity. In view of the same, we find that there is nothing wrong in the order of the Commissioner extending the benefit of notification 45/2010-ST for MMRS provided in relation to transmission and distribution of electricity to defence establishments. 9. Thus, we find that in respect of appellant's appeal i.e., ST/198/2012, there is no demand sustainable under the category of CCS for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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