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TMI Blog2014 (12) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... up the transformer stations. The department was of the view that the service provided by the appellant is taxable as erection, installation & commissioning service under Section 65(105)(zzd) read with Section 65(29) and Section 65(39a) of the Finance Act, 1994 as the definition of 'erection, commissioning or installation 'as given under Section 65(39a) included installation of all electrical and electronic devices including wirings or fittings therefore. On this basis, a show cause notice dated 6.4.2011 was issued to the appellant for recovery of allegedly non-paid service tax amounting Rs. 1,13,70,367/- along with interest thereon under Section 75 of Finance Act, 1994 and also for imposition of penalty on them under Section 76,77 and 78 ib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .45/2010-ST dated 20.07.2010 under Section 11 C of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1994 directing that service tax payable on the taxable service relating to transmission and distribution of electricity provided by a service provider to the service receiver which was not being levied as per prevailing practice during the period upto 21.06.2010 for all taxable service relating to transmission of electricity and the period upto 21.06.2010 for all taxable services relating to distribution of electricity shall not be required to be paid, that the Commissioner has not considered the applicability of this Section 11 C notification as the order had been passed ex parte and that in view of this, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission 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 upto 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period upto 21st day of June, 2010 for all taxable services relating to distribution of electricity. Now, therefore, in exercise of the powers conferred by Section 11 AC of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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