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2013 (8) TMI 908 - AT - Service TaxCondonation of delay - Held that - satisfactory cause is shown for the delay namely availment of a remedy invoking the constitutional jurisdiction of the High Court we are inclined to condone the delay of 9 days in preferring the appeal - delay condoned - application allowed. Waiver of pre-deposit - grant of stay of all proceedings - Held that - N/N. 45/2010-ST dated 20.07.2010 issued in exercise of powers conferred on Central Government under Section 11C of the Central Excise Act 1944 read with Section 83 of the Finance Act 1994 has exempted from the levy of service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver during the period upto 26.02.2010 - The period in issue in the present case is 01.06.2007 to 07.07.2009 and undisputedly the petitioner has provided services relating to transmission of electricity to various Electricity Distribution Companies including the Power Grid Corporation of India and West Bengal State Electricity Board etc. - pre-deposit waived and stay granted from all proceedings - application allowed.
Issues involved:
1. Condonation of delay in preferring the appeal. 2. Sustainability of assessed liability of service tax. 3. Waiver of pre-deposit and stay of further proceedings. Analysis: Issue 1: Condonation of delay in preferring the appeal The appellant sought condonation of a 9-day delay in filing the appeal, explaining that they had initially filed a Writ Petition before the Punjab and Haryana High Court, which directed them to appeal to the Tribunal. The Tribunal, considering the satisfactory cause shown for the delay, accepted the reason of invoking the constitutional jurisdiction of the High Court and thus condoned the delay, allowing the appeal to proceed. Issue 2: Sustainability of assessed liability of service tax The Tribunal prima facie observed that the assessed liability of service tax, as per the adjudication order, seemed unsustainable in light of Notification No. 45/2010-ST. This notification exempted service tax on services related to transmission and distribution of electricity during a specific period, which included the period in question in the present case. The appellant had provided services related to the transmission of electricity to various Electricity Distribution Companies during the relevant period. Consequently, the Tribunal granted waiver of pre-deposit and stayed further proceedings for the realization of the adjudication liability until the appeal was disposed of. Issue 3: Waiver of pre-deposit and stay of further proceedings Considering the exemption under Notification No. 45/2010-ST and the nature of services provided by the appellant during the relevant period, the Tribunal decided to waive the pre-deposit requirement and stayed all further proceedings related to the adjudication liability until the appeal was resolved. This decision aimed to prevent any immediate financial burden on the appellant pending the final outcome of the appeal process. In conclusion, the Tribunal addressed the delay in filing the appeal, assessed the sustainability of the service tax liability in light of relevant notifications, and granted relief by waiving pre-deposit and staying further proceedings to ensure a fair and just resolution of the case.
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