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TMI Blog2011 (4) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... esting service as a testing agency - Therefore, unable to agree with the DR that the order of adjudication in these matters is to be reversed - Revenue therefore, fails for which its appeal is dismissed - Decided in favour of assessee. - ST/334/2010, - ST/193-194/2011 - Dated:- 18-4-2011 - D N Panda, Mathew John, JJ. For Appellant : Shri J K Mittal, Adv. For Respondent : Shri B L Soni, SDR Per: D N Panda: These matters were repeatedly listed to examine the need for COD clearance. But in view of the Apex Court judgement in the case of Electronics Corporation of India Vs UOI reported in 2011(21) STR 593 (SC), such clearance no more being required, appeals are taken up for disposal. 2. We have seen while passing order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, learned DR submitted that not only they object to the appeal of the assessee but Revenue has also filed Cross Appeal registered as Appeal No. 44/2010. A cross objection has also been filed by above company against the Revenue's appeal. Therefore, Revenue's submission is that appeal filed by the department has merit and all the matters should be heard commonly and disposed of together with appeal filed by the assessee. Assessee's appeal is devoid of merit for the reason that the other income received had the character of taxability which was hidden in the Balance sheet, ST/A No. 334/2010 6. So far as the Appeal of the appellant registered as Appeal No.ST/334/2010 is concerned, the contention of the learned DR is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of electricity more useful. But tax liability against above activities arise. Accordingly, the impugned order to the extent of no levy needs to be set aside. 11. Replying to the contention of the Revenue, Shri Mittal, learned Counsel for the respondents submits that when the authorities issued show cause notice to impose service tax on the aforesaid services described by the learned DR, the appellant categorically replied that their principal activity is supply of power and such activity is carried out complying with the regulatory measure of installation of meters for reading of power consumed by a consumer. In the event power supply is disconnected and connection is restored, meter is re-installed, testing the same under statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable service has not been alleged while notice issuing authority was quite aware that Section 65(105) (zzd) required commissioning and installation agency providing commissioning services were to be taxed of primary activity was of that nature. The authority was also aware of the meaning of the term Commissioning and installation agency as defined by Section 65(1)(29) of the Finance act, 1994. So also, the authority was aware that the agency covered by Section 65(105)(28) providing service of commissioning w.e.f. 1.7.03 are brought to tax. While the authority alleged that there was services provided, they failed to understand whether the services, so provided was primary object of the assessee. 13. We found that the assessee is a power ..... X X X X Extracts X X X X X X X X Extracts X X X X
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