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TMI Blog2019 (3) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices, during the relevant period, were provided to various government authorities under their work order and as such the same were exempted for payment of service tax in terms of Entry No.12 of the Mega Exemption Notification No.25/2012-ST dated 20.06.2012 - Held that:- The adjudicating authority has itself recorded in the order that appellant has carried out maintenance and repair works which d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the respondent's appeal, Revenue is in appeal before us. We have heard Shri Mohammad Altaf learned A.R. appearing for revenue. Nobody appeared for respondent. 2. As per facts on record the respondents are registered with the Service Tax Department under "Management, Maintenance and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s such the same were exempted for payment of service tax in terms of Entry No.12 of the Mega Exemption Notification No.25/2012-ST dated 20.06.2012. The Commissioner (Appeals) accepted the above stand of the assessee by observing as under:- "The appellant has however, claimed exemption from service tax under entry 12 of the Mega Exemption Notification No.25/2012-ST dated 20.06.2012. Adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for denying exemption to the appellant as they are undoubtedly repair and maintenance of civil structures meant predominantly for use other than for commerce, industry, or any other business or profession hence, covered under the scope of entry 12 (a) of Mega Exemption Notification No.25/2012-ST dated 20.06.2012." 4. On going through the above findings of the Adjudicating Authority, we do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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