2022 (12) TMI 94

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....SUBBA RAO, MEMBER (TECHNICAL) Shri Radhe Tallo & Shri P.K. Sinha, Authorized Representative of the Department Shri Kamal Aggarwal, Advocate for the Respondent ORDER The order dated 27.08.2015 passed by the Principal Commissioner dropping the proceedings initiated by the show cause notice dated 30.03.2015 has been assailed by the Department in this appeal. 2. The respondent M/s Burea....

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....t has contended that the Commissioner committed an illegality in dropping the proceedings. The proceedings relate to the period 2013-14 and, therefore, all the services would be taxable unless they were covered by the negative list or any exemption and, therefore, as the services provided by the respondent were neither covered under the negative list nor under any exemption the services rendered b....

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....e material available on record. In the present case, the crucial point involved is that, whether or not the assessee-Appellants have discharged the statutory obligation in pursuance to the Act of Parliament and the Regulations framed thereunder. On perusal of the Act and the Regulations, we have no doubt that the assessee-Appellants did discharge the statutory obligations mandated under the law. T....

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....ts are mandated by the Government Regulations and they are under the direct control of the Ministry of Power supported by budgetary framework. In case of winding up of the assessee-Appellants' organization, the whole of the assets and finance will lie with the Central Government under whose authority they are created. 6. In view of the above facts and discussions, we find that the imp....