2013 (3) TMI 523

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..... the same shall not form part of taxable service is clarified by the Notification No.12/2003. - the applicant has made out a prima facie case for 100% waiver of the service tax confirmed and penalty imposed - stay granted.
Ashok Jindal And P.R. Chandrasekharan, JJ. Appellants Rep by: Shri J.C. Patel, Adv. & Shri A.G. Kulkarni, CA Respondent Rep by: Shri A.K. Prabhakar, Supdt. (AR) Per: Ashok .....

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..... 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 are charging electricity charges from the tenants. The Revenue is of the view t .....

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..... and the same is exempted as per Notification No.12/2003 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 AR and perused the adjudication order passed in the case of Panchsheel Tech Park Pvt. Lt .....

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