2017 (3) TMI 1661

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..... i Kastik Jindal, Advocate And Shri Joseph K. Antony, Advocate For The Respondent : Shri Sanjay Jain, DR ORDER Per Justice Dr. Satish Chandra: The present appeal is filed against the Order-in-Original No. 001/2013-14 dated 9.1.2014. 2. The brief facts of the case are that during the period under consideration (1.6.2007 to 31.7.2012), the appellant was engaged in providing the pipelines for t .....

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..... xplanation (ii) of Section 65 (105)(zzzza); and would consequently not be exigible to service tax, in view of the exclusion enacted in clause (b)." 4. By following the ratio laid down by the Tribunal, we find no reason to sustain the impugned order. The same is hereby set aside. 5. In the result, the appeal filed by the appellant is allowed. (Dictated & pronounced in open Court)
Case laws, .....

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