2015 (7) TMI 758

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.... Appellant : Shri  Bipin Garg, Advocate For The Respondent : Smt. Suchitra Sharma, Comm (AR) ORDER Per: Justice G. Raghuram: Pursuant to two show cause notices dated 01.07.2011 and 12.10.2011, the petitioner was assessed to service tax of Rs. 1,74,04,424/- for having provided construction of complex service by construction of independent residential units for Rajasthan Housing Board and c....

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...., are exempted from tax. 2. Prima-facie, construction of a corporate office for Ajmer Vidyut Vitaran Nigam Limited would not amount to rendition of a taxable service in relation to transmission of electricity, even though construction of the corporate office is in respect of a transmission or distribution agency.   3. Alternatively, ld. Counsel would contend that since admittedly the work o....