2025 (9) TMI 1752

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....NU TAMTA, MEMBER (JUDICIAL) AND HON'BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : Ms. Aditi Vishnoi, Advocate and Shri Kamal Aggarwal, Chartered Accountant For the Revenue : Shri Rajeev Kapoor and Shri Shashank Yadav, Authorised Representatives BINU TAMTA: The issue raised in the present appeal is, whether the Appellant - M/s. Bureau of Energy Efficiency, New Delh....

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....d. The relevant portion of the decision is as follows:- 5. We have heard both sides and perused the 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 h....

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....ill be used for organizational expansion of the assessee-Appellants, their expansion and further requirements 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 au....

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.... "Processing Fee". The Department has initiated the proceedings contending that the activity of the appellant was taxable under the head "Technical Inspection and Certification Service" in terms of Section 65(108) read with Section 65(105) (zzi) of the Finance Act, 1994. By common order-in-original dated 12.08.2025, the service tax demand of Rs. 14,34,61,541/- has been confirmed. Being aggrieved, ....