9911796707
TMI Blog2024 (9) TMI 1599X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in providing various services which they claim are in the nature of services which are exempted in terms of Circular No. 12305/2010 dated 24.05.2010 and Notification No. 11/2010 dated 27.10.2010. The benefit of the said circular and Notification as essentially being denied by the Commissioner (Appeals) on the ground that the appellants have failed to produce any evidence that the services provided by them are in the nature of the services covered by the said Circular and the Notification. It is apparent that the records of the appellants were taken away by the Revenue and therefore, they do not have access to all the documents. However a copy of the documents (almost 150 pages) has been enclosed along with the statements made by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtments. The appellants were of the opinion that the services provided by them are exempted in terms of Circular No. 12305/2010-ST dated 24.05.2010. He points out that the Notification No. 11/2010-ST dated 27.02.2010 entitles them to full exemption on the services provided by them. He pointed out that initially the demand was confirmed by the Commissioner (Appeals) on the ground that the appellant had not filed a separate stay application which was later upset by the Tribunal which directed Commissioner (Appeals) to hear the case on merits. The matter was heard on merits and the Commissioner (Appeals) has decided the case afresh. He pointed out that in para 7 and 8, the Commissioner clearly recognizes that there are certain benefits extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of Daman Commissionerate, it was noticed that the appellat was engaged in providing services of installation fitting of electrical was electronic appliances/devices to various customers. The department entertained a view that the services provided by the appellant are taxable services under the category of Erection, Commissioning Installation service. It was further observed that the appellant provided the said section during the period from 2006-07 to 2010-11, but they failed to register themselves with the Service tax Department and pay Service Tax on the said Services. Some records/documents were withdrawn from the said premises of the appellant under the panchnama dated 10.06.2011 for further Investigation. On the completion of inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on the work done upto the Distribution Point and hence the payment of the Service tax, interest and Penalty towards the work done upto the Distribution Point should be refunded to them. 2) As per the amendments made in the Finance Act, by insertion of point 98(1) states that, Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of non-commercial Government Buildings, during the period on and from the 16th day of June, 2005 till the date on which section 66B comes into force. Hence refund should be granted for management, repair and maintenance work carried out for non-commercial Government Buildings. 3) The Notification No. 11/2010 dated 27.02.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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