2025 (9) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....truction Company Pvt. Ltd., Bhiwadi have filed an application for rectification of mistake in Final Order No. 50428/2025 dated 24.03.2025 on the following grounds: - • They had claimed exemption under Entry No.29(h) of Notification No.25/2012-ST dated 20.06.2012 as amended and not under Entry No.12A(a). This entry provides that if main contractor is exempt from payment of service tax, the sub-contractor providing work contract services to the main contractor are also exempted. Hence, the conditions attached to the latter as ordered for verification in remand proceedings in order dated 24.03.2025 are not relevant in their case. • The Final Order dated 24.03.2025 traverses beyond the order appealed against. 2. Dur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o.35-2015, Chandigarh dated 18.02.2015 whereas, MOU between M/s. NBCC and IIT Mandi was dated 21.03.2014. He mentions that this discrepancy needs to be verified and therefore, the Tribunal has rightly remanded the matter to the Adjudicating Authority. In the light of this, he requests for dismissing the ROM application. 4. We have heard the rival submissions and also seen the records. 4.1 We find that at para 8 of the Final Order No.50428/2025 dated 24.03.2025, two issues were mentioned for decision -one was regarding eligibility of NIT, Patna and IIT, Mandi as "Governmental Authority" and the second was whether the appellant was eligible to exemption from service tax in this case. We also find that both the issues were decided in par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied by M/s. NBCC (the main contractor) and not by the appellant to be eligible to benefit under Sr. No.29(h) of the above Notification. We therefore, allow the ROM application filed by the applicant. 5. Having heard the matter in detail, we find that in para-11 of the order, sentence beginning with, "Further, as per Srl. No. 29(h)....... is also exempted." may be deleted. The remand condition in para-12 & para-13 need to be rectified. Accordingly, the amended para-11, para-12 & para-13 may be read as under:- "11. Therefore, as far as issue (a) is concerned, both NIT Patna & IIT, Mandi are covered as "Governmental Authority" as defined under clause No. 2(s) of Notification No. 25/2012-ST dated 28th June, 2012 and as amended vide ....