2019 (11) TMI 1440

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....) For the Appellant : Ms. Rinki Arora, Advocate For the Respondent : Shri Santosh Kumar Agrawal, Authorized Representative ORDER ARCHANA WADHWA After hearing both the sides we find that the appellant is providing works contract services to M/s U.P. Power Transmission Corporation Ltd. Demand of service tax was raised against them by way of show cause notice dated 21 October, 2014 rai....

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....no mala fide on their part to suppress the said fact from the Revenue inasmuch as they were entitled to recover the service tax amount from the Uttar Pradesh State Enterprises. As regards merits of the case, she submits that the entire work is in connection with transmission of electricity in which case service would be exempted under Notification No. 45/2010-CE and Mega Exemption Notification No.....

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....ch as the services are being provided to a Government organization they cannot be held to be taxable. Otherwise also we note that the onus to establish mala fide on the part of the assessee is upon the Revenue and the same is required to be discharged by production of evidences. There has been no evidences indicating any mala fide intention on the part of the assessee to evade payment of service t....