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2018 (11) TMI 1642
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....mber (Technical) Shri Shiv Pratap Singh, Deputy Commissioner (AR), for Appellant. Request for Adjournment for Respondent. JUDGMENT Archana Wadhwa, Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Though the respondent has asked for adjournment but appreciating that the issue is covered, we proceed to decide the appea....
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....re executed in relation to different electric sub-stations. I find that the Commissioner of Central Excise, Ghaziabad has held in Order-in-Original No.09/Commr./ST/GZB/1314 dated 29.08.2013, passed in appellant's case for previous period, that such works were related to "transmission of electricity‟ which enjoys exemption from payment of service tax in terms of Notification No.11/2010ST date....
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...., or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession" have been exempted under Notification No.25/2012-ST dated 20.06.2012. In the given facts & circumstances, I hold that exemption would be admissible to the appellant for the alleged service rendered to NOIDA Authority. In the even....
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....n, to any service relatable to transmission of electricity. As such, we find no infirmity in the impugned order of Commissioner (Appeals). Further, the issue relates to taxability of construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose. In such a scenario, the Appellate Authority has rightly held in favour of the assesse....