Titco Electricals Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)
CESTAT Allahabad held that electrical repair services provided to governmental entities is exempt from payment of service tax vide Notification No. 12/ 2012-ST dt 17-03-2012 . Accordingly, the order is set aside and appeal is allowed.
Facts- Appellant is registered with the Service Tax Department w.e.f. 26.07.2010 and engaged in providing taxable services under the category of Consulting Engineer Services. They are providing services mainly to M/s Military Engineering Services (MES), Northern Central Railway (NCR), Airport Authority of India (AAI-CATC).
An inquiry was initiated against the appellant and they were asked to provide information for the period 2010-11 to 2014-15 vide letter dated 23.10.2015. A show cause notice dated 23.10.2015 was issued to the appellant for the period 2010-11 to 2014-15 demanding service tax on the amount allegedly short paid.
Notably, the demand was dropped vide Order-in-Original dated 30.03.2024. Being aggrieved, revenue preferred an appeal before Commissioner (A) which was disposed of. Being aggrieved, appellant has preferred the present appeal.
Conclusion- Held that the nature of services provided by the appellant have already been decided in the earlier proceedings and it has been held that exemption under Notification No.25/2012 would be admissible in respect of the same and appellant has duly discharged the service tax liability in respect of the services provided after allowing the benefit of the exemptions available as has been observed in the Order-in-Original. Impugned order do not record any findings in respect of the same also. In view of the above, I do not find any merits in the impugned order and set aside the same. Appeal is allowed.
