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TMI Blog2022 (12) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ves, once it has been held that there is no demand of service tax for the period 2014-15? - Works Contract Service - HELD THAT:- Once it has been held that no service tax is payable for the financial year 2014-15, there can be no payment of interest under Section 75. Accordingly, this appeal is allowed and the impugned order is set aside. X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) decided the appeal of the appellant-assessee being OIA No. 290(CRM)ST/JDR/2020 dated 21.09.2020, by which it has been held that for the financial year 2014-15, the appellant has rendered services to i) MES - GE, North Bikaner, ii) Indira Gandhi Nahar Project and iii) Panchayat Samiti, Bikaner, which are exempt under Sl. No. 12/12(d)/13(a) of Notification No. 25/2012-ST. Thus, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow this appeal and set aside the impugned order. 7. This Tribunal takes judicial notice, that the cross appeals before the Commissioner (Appeals) instead of clubbing and deciding the appeals together, the Commissioner (Appeals) have been passing separate orders, leading to conflicting orders, which give further rise to multiple appeals before this Tribunal. Thus, increasing litigation. I hope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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