2026 (4) TMI 1275

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....al) For the Department : Shri Mahboob Ur Rehman, Authorized Representative For the Respondent : Dr. Ajay K. Mishra, Advocate ORDER P.V. SUBBA RAO : We have heard Shri Mehboob Ur Rehman, learned authorized representative for Revenue and Dr. Ajay K. Mishra, learned counsel for the respondent and perused the records. Revenue has filed this appeal to assail the order dated 17.03.2021 pa....

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....ly (ii) water treatment, or (iii) sewerage treatment or disposal; or 25. Services provided to Government, a local authority or a governmental authority by way of (a) Water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation" 2. The case of the Revenue is that the above exemption notification was available....

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....he respondent was not entitled to the benefit of the notification. Aggrieved, the respondent appeal to the Commissioner (Appeals) who, in the impugned order, relied on the following two decisions of this Tribunal:- (i) Sarita Infra & Geo Structures versus Principal Commissioner of C.T., Vishakhapatnam [2019 (27) G.S.T.L. 211 (Tri. - Hyd.)] (ii) Principal Commissioner, Central Tax....

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.... accepted by the department in view of the low monetary value and therefore they have no value of precedence and therefore the Commissioner (Appeals) should have ignored the decisions of this Tribunal and decided contrary to those decisions. 5. Revenue filed this appeal under the erroneous belief that the precedential value of any judicial decision depends on whether or not Revenue has accepted....