9911796707
TMI Blog2014 (11) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification No. 45/2010, dated 20-7-2010 - Erection, Commissioning and Installation Service and Works Contract Service - Held that:- Notification exempts all taxable services rendered in relation to transmission and distribution and in our opinion all services rendered are in relation to transmission and distribution and therefore appellant had made a prima facie case in respect of these i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in providing services to M/s. Eastern Power Distribution Company of A.P. Limited (APEPDCL), Visakhapatnam. The services provided by them according to the appellants were classifiable under Erection, Commissioning and Installation Service and Works Contract Service. It is their submission that due to financial crises in the organization on certain portion of the value of taxable income, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of sub-stations and re-conductering works and sub-contract work undertaken for APEPDCL on the ground that the same has been given retrospective exemption in its entirety and therefore they are not liable to pay Service Tax. It is noticed that the Commissioner in the impugned order has taken a view that these services are secondary services and therefore not eligible for exemption unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. It is also noticed that Service Tax has been paid in 2007-08 onwards and in our opinion the amount deposited by the appellant is sufficient for hearing the appeal. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal.
(Operative part of this order was pronounced in Court on 19-2-2014) X X X X Extracts X X X X X X X X Extracts X X X X
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