2013 (3) TMI 204

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..... INFRASTRUCTURE (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2012 (11) TMI 979 - CESTAT MUMBAI] Tribunal has granted unconditional waiver of pre-deposit relying as supply of Electricity is ‘goods' and the same shall not form part of taxable service as clarified by the Notification no. 12/2003 - stay allowed. - ST/383 & 384/2012 - S/1318-1319/2012/CSTB/C-I - Dated:- 14-11-2012 - As .....

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..... ts. Revenue is of the view that the said electricity charges recovered by the applicants are to be included in the taxable value of the service provided by them under the category of Renting of Immovable Property Service'. 3. Heard both the sides. In the case of Eon Hinjewadi Infrastructure (P) Ltd. vide stay order No. S/1210/2012/CSTB/CI dated 25/09/2012, this Tribunal has granted unconditiona .....

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