2017 (12) TMI 1439

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....neet Kumar Singh, Advocate for the assessee Sh. Mohd. Altaf (Asst. Commissioner) AR for the Revenue ORDER Per: Ms. Archana Wadhwa Both the appeals one by the assessee and other by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has confirmed the service tax against the appellant for the period sub....

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....ana and their maintenance, provided electricity connections in camps at Magh mela, as well as providing service as sub contractor to M/s OSEPL in respect of supply, erection, fixing wiring, construction, installation charging, commissioning, shifting etc. for relocation of electrical lines/ poles, towers, transformers, crossing lines etc. In addition, they were also providing 'renting of immovable....

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....g authority. Accordingly, he dropped a part of the demand with which the Revenue is aggrieved with and has filed the present appeal. In respect of the services provided subsequent to 01.07.2012, he held that inasmuch as there was no exemption under the mega exemption Notification No.25/2012-ST the appellant is liable to pay service tax. Accordingly, he confirmed the demand of Rs. 42,11,420/- al....

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....consideration received by the appellant subsequent to 01.07.2012 by accepting the assessee's stand that the services were provided prior to the said date and as such would be covered by the notification in question. They also submits that the services covered by the negative list subsequent to 01.07.2012 are only those services where are provided by the State Government and not by the private pers....