2017 (5) TMI 824

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..... spondent is not providing any services to NMC, as the activity of cleaning of nullahs and removal of roadside garbage and waste soil is not an activity of business to NMC, and these services do not qualify as services on behalf of the client - appeal dismissed - decided against Revenue.
Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri A.B. Kulgod, Asst. Commr (AR), for appellant None for respondent ORDER Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No.PVR/161/NGP/2012 dated 17.10.2012. The respondent-assessee is also filed a Cross Objection. 2. Heard learned D.R. None appeared on behalf of the respondent. Since the matter is of 2013 we take up the appeal for disposal .....

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..... appeal before the first appellate authority. The first appellate authority after following due process of law upheld the order of the adjudicating authority and rejected the appeal filed by Revenue. 4. In the appeal, the contention of Revenue in the "Grounds of Appeal" is that both the lower authorities have not considered the CBEC Circular No.89/7/2006-ST dated 18.12.2006 as regards the applicability of service tax on the fee collected by Public Authorities while performing statutory functions/duties. The said 'grounds of appeal' specifically relies on the paragraph 2 of the said Circular which talks about the activities performed by the sovereign and public authorities under the provision of law are in the nature of statutory obligation .....

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..... C. It is also the submission that a similar issue, in the case of CCE v. C.S. Sofware Enteerprises Ltd. - 2008 (10) STR 367 (Tri. Bang) wherein online services were rendered by respondent therein on behalf of the Government of Andhra Pradesh, it was sought to be taxed under the category of 'business auxiliary service' has been negated by the Tribunal. 6. On a perusal of the records, we find that the issue is regarding the taxability of the services of cleaning of nullahs, removal of garbage and waste soil on behalf of NMC whether the same would fall under the category of 'business auxiliary service' or otherwise. It is the case of Revenue that the cleaning of nullahs, removal of roadside garbage and waste soil is a statutory activity of th .....

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