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TMI Blog2024 (1) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... mmerce and industry. On the contrary in terms of Article 243W this was the responsibility of the municipal corporation. That being so, Appellant is entitled to benefit of Sr. No.12(a) of Mega Exemption Notification No.25/2012-ST dated 20.06.2012. There are no merits in this appeal and the Revenue appeal is dismissed. - MR. P. K. CHOUDHARY MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Santosh Kumar, Authorized Representative for the Revenue Absent on Call, for the Respondent ORDER This appeal is filed by the Revenue by the impugned order Commissioner (Appeals) has set aside the Order-in-Original No.010/AC/JC/LKO/ST/2017-18 dated 05.02.2018 vide which following has been held:- ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed upon them under Section 77(1)(a) of the Act for not taking registration in accordance with the provisions of Section 69 or Rules made under this Chapter. (iv) Penalty should not be imposed upon them under Section 78 of the Act for suppressing the facts from the Department with the intent to evade due Service Tax. 2.3 This show cause notice has been adjudicated as per the order in para one above. Commissioner (Appeals) allowed the appeal filed by the Respondent. 2.4 Hence this has been filed by the Revenue. 3.1 When the matter was listed today none appeared for the Respondent. As the issue is in a very narrow compass in terms of Rule 21 of CESTAT Procedure Rules, 1982, we took up this matter for consideration ex-parte after h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:- 12. Services provided to the Government, a local authority or a governmental authority by way of construction , erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) .. Thus all the services provided to the Government, a local authority or a governmenta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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