2025 (4) TMI 1654

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....led a cross objection to the appeal filed by the Revenue. 2. The facts of the case are that the assessee was awarded works under the Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) by the Energy and Power Department, Government of Sikkim. The details of the work orders are as follows: - Sl. No.   Contract No. Nature of activities Service component in the Contract 1. 11/GOS/E&P/2005/Supply/119 Dt.28/02/2009 These are a contract only for supply and delivery of materials and equipment at site for execution of rural electrification works. This contract required the contractors to only supply materials at site which were to be purchased and procured from approved suppliers and manufacturer. These is no service....

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....to pay Service Tax under the category of 'erection, commissioning and installation' service. Accordingly, proceedings were initiated against the assessee for the period from 2009-10 to 2013-14, by way of issuance of a Show Cause Notice dated 13.01.2015, by invoking the extended period of limitation. 3. The assessee contested the issue contending that Contract Nos. 1, 2 and 3 are only meant for supply of materials and electrical equipment for execution of works and therefore, it is only supply of materials, on which no Service Tax is payable. For the remaining contracts, it is the contention of the assessee-appellant that all these contracts are related to rural electrification and therefore, the same are exempt from levy of Servi....

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.... Sikkim. 9. These contracts have been awarded to the assessee-appellant for rural electrification in the State of Sikkim under the scheme of the Central Government. The activity of rural electrification is not liable to be taxed in terms of 10. Notification No. 25/2012-S.T. dated 20.06.2012 (Entry No. 12A), wherein services provided to government/local authority/governmental authority by way of construction, erection or commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures or any other original works meant predominantly for use other than in commerce, industry or any other business or profession are exempted. 11. Admittedly, the services provided by the assessee are ....