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TMI Blog2015 (10) TMI 2475X X X X Extracts X X X X X X X X Extracts X X X X ..... e service was provided to the commercial or industrial building and the premises thereof or factory, plant or machinery tank or reservoir of such commercial or industrial building and premises thereof. - Held that:- The power plant of the Electricity Board cannot be called a non-commercial concern in the normal sense of word as it produces electricity and sells the same. Indeed, electricity cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the appellant was down with typhoid and had not recovered by 14.07.2015 in support of which medical records have been produced. Since reasonable ground justifying the absence of ld. advocate on 14.07.2015 has been produced, we allow the Miscellaneous Application and recall the Stay Order No.52617/2015, dated 14.07.2015. Stay Application No.ST/56981/2013 2. The stay application along with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e called to be a commercial concern. It cited the judgement of CESTAT in the case of P.B. Rathod Vs. CCE, Nashik [2015 (39) STR 650 (Tri.-Mumbai)], wherein it has been held that NTPS may not be doing charity work, but at the same time, they charged for electricity generated to be able to provide electricity to public on self-sustaining basis and hence cannot be called commercial in strict sense of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l bodies and thus dealt with o different activities. The judgement in the case of P.B. Rathod Vs. CCE, Nashik observed as under:- 6.4 ....The NTPS may not be doing charity work but at the same time they have to charge for electricity generated so as to able to provide electricity to the public on self-sustaining basis. Therefore, the activity cannot be called commercial in the strict sense of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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