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2024 (9) TMI 1599
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....firmation of demand of service tax, interest and imposition of penalties. 2. Learned counsel for the appellant pointed out that the appellant are engaged in providing various services which department has sought to classify under the category of Business Auxiliary Service, Erection Commissioning and Installation service and Management Maintenance or Repair service. The revenue has sought to demand service tax on the services provided during the period 2006-07 to 2010-2011. Learned counsel pointed out that they were of the view that the services provided by them are not chargeable to service tax as most of their services related to erection of poles, erection of transformers and cable work for various electricity departments. The appellan....
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....order. 5. We have considered the rival submissions. We find that the appellants are engaged in providing various services which they claim are in the nature of services which are exempted in terms of Circular No. 12305/2010 dated 24.05.2010 and Notification No. 11/2010 dated 27.10.2010. The benefit of the said circular and Notification as essentially being denied by the Commissioner (Appeals) on the ground that the appellants have failed to produce any evidence that the services provided by them are in the nature of the services covered by the said Circular and the Notification. The appellants had before Commissioner (Appeals) stated as follows: "2.1 The facts of the case, in brief are that during the course of visit of officers....
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.... delay was filed detailing the reasons for delay in filing appeal. Therefore the appeal was dismissed being time barred vide OIA No. SRP/245/DMN/2012- 13 dated 19.03.2013. 2.3. Aggrieved with the dismissal of appeal, the appellant preferred appeal before the Hon'ble CESTAT, WZB Ahmedabad, which after due legal process, has remanded the case back to this forum for consideration on merit condoning the delay in filing appeal. 3. Now, in pursuance of the Hon'ble CESTAT's order dated 12.07.2013, 1 proceed to decide the appeal finally in this proceeding. It is observed that the appellant in their memo of appeal (filed originally) has taken following main grounds: 1) As per Circular No. 123/05/2010-TRU dated ....