2019 (3) TMI 1231

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..... O office for electricity department, it has to be held that the benefit of notification is available to the appellant - appeal allowed - decided in favor of appellant. - APPEAL No.ST/52089/2014-CU[DB] - ST/A/70381/2019-CU[DB] - Dated:- 21-2-2019 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sanjay Kumar (Adv.) for Appellant Shri Mohd. Al .....

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..... Lower Authorities, however, after rejecting the plea have confirmed the demand of service tax along with interest. 3. After hearing both the sides we note that the issue is no more res integra and stands settled by various precedent decisions of the Tribunal. One such reference can be made to Tribunal's decision in the case of M/s Kedar Constructions V/s Commissioner of Central Excise, Kol .....

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..... e for the benefit of exemption as held by this Tribunal in the case of Noida Power Co. Ltd., Pashchimanchal Vidyut Vitran Nigam, Purvanchal Vidyut Vitran Nigam and Shri Ganesh Enterprises cited supra. Therefore, the confirmation of service tax demand in respect of the construction, maintenance or repair activities undertaken by the appellant so far as it relates to the transmission distribution of .....

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