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2019 (3) TMI 450
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....stant Commissioner (AR) for Appellant Absent, for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the respondent's appeal, Revenue is in appeal before us. We have heard Shri Mohammad Altaf learned A.R. appearing for revenue. Nobody appeared for respondent. 2. As per facts on record the respondents are reg....
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.... provided to various government authorities under their work order and as such the same were exempted for payment of service tax in terms of Entry No.12 of the Mega Exemption Notification No.25/2012-ST dated 20.06.2012. The Commissioner (Appeals) accepted the above stand of the assessee by observing as under:- "The appellant has however, claimed exemption from service tax under entry 12 of the ....
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....ch does not only include electrification hence, I find there is no reason for denying exemption to the appellant as they are undoubtedly repair and maintenance of civil structures meant predominantly for use other than for commerce, industry, or any other business or profession hence, covered under the scope of entry 12 (a) of Mega Exemption Notification No.25/2012-ST dated 20.06.2012." 4. On g....