9911796707
TMI Blog2012 (11) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... made out a prima facie case for 100% waiver of the service tax confirmed and penalty imposed - Requirement of pre-deposit of the service tax, interest and penalty is waived and stay recovery thereof during the pendency of the appeal. - ST/469/2012 - S/1210/2012/CSTB/C-I - Dated:- 25-9-2012 - Shri Ashok Jindal And Shri P.R.Chandrasekharan, JJ. Appellant Rep by: Mr. Bharat Raichandan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity to their tenants and (for that) a common electricity connection has been taken by the applicant from MSEB and separate meters has been installed in each premises and on the basis of reading in the meter the applicant is charging electricity charges from the tenants. When electricity is not being supplied by MSEB, the same is supplied through DG set to the tenants and on that also they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the adjudicating authority that supply of electricity is supply of goods' and the same is exempted as per Notification no. 12/2003-ST wherein it has been clarified that supply of goods shall not form part of taxable service. On this contention, the adjudicating authority has not given any finding in the impugned order and, therefore, he prays that stay be granted. 4. Heard the learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
