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TMI Blog2023 (11) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... in mind the definition of a local authority under section 65B (31) of the Finance Act. The aforesaid position emerges from a perusal of the show cause notice and the order passed by the Commissioner. Thus, even if the appellant had not filed any reply to the show cause notice, the aforesaid fact would have to be taken into consideration for arriving at a conclusion as to whether the services provided by the appellant to the local authority would be exempted from payment of service tax under the Notification dated 20.06.2012. Such being the position, the impugned order dated 31.3.2015 passed by the Commissioner cannot be sustained and is set aside - Appeal allowed. - SHRI DILIP GUPTA, PRESIDENT AND P.V. SUBBA RAO, MEMBER (TECHNICAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Municipal Counsil, Ratlam (M.P.) Work of providing laying jointing including excavations of pipe trenches, bedding, refilling, testing, commissioning trial run 20,67,346/- 5. Municipal Counsil, Sironj (M.P.) Work of providing laying jointing including excavations of pipe trenches, bedding, refilling, testing, commissioning trial run 18,81,209/- 6. Municipal Counsil, Rewa (M.P.) Work order for providing, laying jointing including excavation pipe bedding, refilling, testing, commissioning trial run 22,39,434/- 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12(e), the services provided to the Government, or local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of pipeline, concrete of plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal is mentioned. Learned counsel also pointed out that local authority has been defined under section 65B (31) of the Finance Act to include Municipality or a Municipal Committee. Learned counsel submitted that as appellant is entitled to exemption under the Notification dated 20.06.2012, the Commissioner could not have confirmed the demand of service tax. 6. Shri Harshvardhan, learned authorized repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xx xxxxx xxxxx (d) xxxxx xxxxx xxxxx (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) xxxxx xxxxx xxxxx 9. Local Authority has been defined under section 65B(31) of the Finance Act as follows: 65B (31) local authority means- (a) a Panchayat as referred to in clause (d) of article 243 of the Constitution; (b) a Municipality as referred to in clause (e) of article 243P of the Constitution; (c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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