2019 (11) TMI 788

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....) Shri Pawan Kumar Singh, Authorised Representative for the Appellant Shri Nishant Mishra, Advocate for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) vide which he has upheld the order of the Original Adjudicating Authority and has rejected the Revenue's appeal, Revenue has further filed the present appeal. 2. As per facts on record,....

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....st-control) services were provided primarily to Rajiv Gandhi Institute of Petroleum Technology, MNNIT, MLN Medical College, IIIT Allahabad, Railways etc., which are not covered by the definition of 'cleaning activity', but are exempted under Notification No.25/12-ST dated 25.06.2012. In the alternative it was also submitted that the services to educational institution are also exempted under SI. N....

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....' as they were set up by Acts of Parliament and State Legislature and the said finding has not been controverted by Revenue in appeal. Hence the present appeal filed by the Revenue. 5. On going through the impugned order, we find that both the authorities below have given a specific finding that MNNIT, MLNMC, IIIT and RGIPT were 'governmental authorities' as they were set up by Acts of Parliamen....