2012 (6) TMI 690

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..... the ground of certain discrepancy]. However, taking into account those discrepancies only an amount of ₹ 4 lakhs can be said not to have been paid by the assessees. Pre-deposit waiveed Regarding TNEB Infrastructure Charges - Held that:- As per the Electricity Act, 2002, it is the responsibility of the generating company to establish transmission lines, sub-station etc., and the wind mill operator is required to pay Infrastructure Development charges to the Electricity Board towards strengthening the power evacuation capability and connectivity to the power handling system of Electricity Board. These charges are paid on behalf of their clients by the assessees to the Tamil Nadu Electricity Board and, therefore, the assessee have m .....

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..... nly to the demands arising out of the first 4 headings from S.No.1 to S.No.4 referred to above. 2. We have heard both sides. 3.1 As regards the demand at S.No.1, the learned counsel for the assessees submits that the demand is barred by limitation. During the relevant period, the legal position as reflected in orders of the Tribunal, was to the effect that service tax could not be demanded on Works Contract which at that time was held to be not vivisectable. The assessees are prima facie correct in contending that they were under a bona fide belief that Works Contract was not liable to tax in the light of the decisions of the Tribunal for example, as in the case of Daelim Industrial Co. Ltd. Vs Commissioner of Central Excise, Vadodara .....

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..... in the show-cause notice. We, therefore, waive pre-deposit of the demand on Land Development Charges. 4. Out of the demand of Rs.16 crores (approx.) [out of the total confirmed demand of Rs.21 crores (approx.), Rs.4.71 crores is not disputed and does not form the subject matter of these appeals]. We have already taken prima facie view that demand of about Rs.3.25 crores stands paid and the balance is not sustainable. 5. In the light of the above discussion, the assessees have made out a prima facie case for unconditional waiver and hence we dispense with pre-deposit of the tax, interest and penalty and stay recovery thereof during the pendency of these appeals. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Service .....

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