2019 (12) TMI 1169

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....19<br>Service Tax<br>HON'BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Anupam Kumar Tiwari, Authorized Representative for Appellant Absent for Respondent ORDER ARCHANA WADHWA As the impugned order of Commissioner (Appeals) is non executable order, we find no reasons to stay the operation of the same. As such we reject the stay....

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....d by the Original Adjudicating Authority. On appeal, Commissioner (Appeals) allowed the relief to the assessee by observing as under:- "The appellant did not charge the Service Tax on the value of service rendered and mentioned "Service Tax is exempt as per notification No. 25/2012-ST dated 20.06.2012" on the invoices issued by him. The Notification No.25/2012-ST dated 20.06.2012 exempts ....

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....ices by way of works contract to the main contractor, providing exempt works contract services, has been exempted from service tax under the mega exemption if the main contractor is engaged in providing exempt services of works contract." As the services provided by the appellant have ultimately been for the A P Government in connection with an irrigation project, the benefit of exemption provided....