2018 (8) TMI 100

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....Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. GZB/EXCUS/000/APP/228/2014-15 dated 28.11.2014 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellants were issued with a show cause notice dat....

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....High Court of Delhi in Writ Petition (Civil) No.732/2017 through ruling dated 26.02.2018 in the case of Greater Noida Industrial Development Authority Vs Union of India and Others observed in para no.35 & 36, as follows:- "35. Allahabad High Court in Greater Noida Industrial Development Authority,(supra) after extensively referring to the statutory mandate and object for which the petitioner au....

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....rendering the said activities is directly connected with the role and statutory mandate assigned to the petitioner. It has not been asserted and alleged that these activities were or are undertaken on commercial lines and intent. Petitioner does not earn profits or income from any other activity unconnected with their regulatory and administrative role. Income in the form of taxes, fee, service ch....

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....ation. Therefore, the work undertaken by them for Greater Noida Industrial Development Authority is not covered by 'Commercial or Industrial Construction Service', within the definition under Finance Act, 1994. 4. Heard the learned A.R. for revenue, who has supported the impugned Order-in-Appeal. 5. We have carefully gone through the case records, submission of learned Advocate for appellant....