2018 (12) TMI 1428

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....t Shri Dilip Shinde, Assistant Commissioner (AR) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal no. KLH-EXCUS-000-APP-022-2015-16 dated 25th June 2015 passed by the Commissioner of Central Excise (Appeals), Pune - II at Goa. 2. Briefly stated that the facts of the case are that the appellant are registered with the service tax department for....

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....ices against works-contract to M/s MSEDCL, Ratnagiri Circle, MSECL, Chiplun Division, MSETCL, Chiplun. It is his contention that the entire service relates to transmission and distribution of electricity. It is his plea that even though, before the authorities below, they have claimed abatement under Notification No. 1/2006-ST dated 01/03/2006 and benefit under Notification No. 12/2003-ST dated 10....

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....e authorities below, therefore the same could not be examined, hence, he has no objection in remanding the case. 5. Heard both the sides and perused the records. 6. Prima facie we find from the work-contract enclosed along with the appeal paper-book that the appellant are engaged in providing various services to Maharashtra State Electricity Distribution Company Ltd (MSEDCL), Ratnagiri and o....