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TMI Blog2012 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... e like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to the transmission and distribution of electricity provided by the service provider to the service receiver. Therefore appeal decides in favour of assessee. - Service Tax Appeal No.135 of 2010 - ST/A/522-523/12-CUS - Dated:- 2-7-2012 - Ajit Bharihoke, Rakesh Kumar, JJ. For Appellants: Shri J K Mittal And Shri Arun Gulati, Advs. For Respondent: Shri B L Soni, AR Per: Ajit Bharihoke: By this order, we propose to dispose cross appeals filed by the appellant M/s Purvanchal Vidyut Vitran Nigam Ltd. (hereinafter referred to as assessee) and Commissioner of Central Excise, Allahabad agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for providing taxable service i.e. "erection, commissioning and installation" as also "technical testing and analysis". Accordingly, based on profit and loss statement, the appellant assessee was served with show cause notice dt. 17.10.2008 raising demand of service tax amounting to Rs.6,45,83,235/- for the period 2003-04 and 2004-05. 5. The appellant contested the show cause notice and claiming that the income shown in the statement of account for the years 2003-04 and 2004-05 under the head "other income" comprised of- a. Interest on loan to staff b. Interest on fixed deposits c. Amount charged from customers for delayed payment d. Rebate for timely payment of Loan / interest e. Sale of scrap f. Penalty charges from the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant assessee has placed reliance upon the Notification No. 45/2010-ST dt. 20.07.2010 and submitted that vide this notification Central Government has exempted persons engaged in transmission and distribution of electricity from levy of service tax in respect of taxable service relating to transmission and distribution of electricity retrospectively. Thus, it is pleaded that in view of exemption notification, impugned order confirming demand and imposing penalty is not sustainable in law. 10. Shri B.L. Soni, learned AR for the revenue on the contrary has submitted that benefit of notification No. 45/2010-ST would be available to the appellant assessee only if it is established that the service on which service tax is levied are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and distribution of electricity provided by a person (hereinafter called 'the service provider') to any other person (hereinafter called 'the service receiver'), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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