2025 (1) TMI 307

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....at, Advocates for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent ORDER The revenue filed the present application for rectification of mistake. 2. Shri Rajesh K Agarwal learned Superintendent AR appearing on behalf of the revenue applicant pointed out in the order No. 11103/2024 dated 17.05.2024 that in para 4 sub para 2, it is stated that the show cause not....

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....nstruction service the demand is not sustainable on the ground that entire service was provided to the Governmental authority for distribution/transmission of power to GETCO and also to the municipality. He further submits that the entire demand was set aside also on the ground of time bar, for this reason also the operative part of the order allowing the appeal will not be affected. 4. We have....

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....d was raised under commercial and industrial construction services whereas the correct classification of the service is work contract service, accordingly the demand in the present case is not sustainable on this ground itself." From the reading of the above para in the tribunal's order, we find that though in the impugned order the classification of service was made separately under commercial....

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....for the period of 20.07.2010 and for the period from 20.07.2010 vide Notification No. 11/2010-ST dated 20.07.2010 and the same services are not taxable from 01.07.2012 in view of negative list of services under Section 66(b) of Finance Act, 1994. Therefore for this reason also the services not liable to service tax. This view is supported by this Tribunal decision in the case of Gujarat Energy Tra....