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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 ..... 1.06.2010, there was a prevailing practice of not charging service tax on the taxable services, relating to distribution of electricity provided by a person, the Central Government by the issue of this notification has directed that in respect of such activity, the service tax would not be chargeable upto 21.06.2010. According to the appellant, their activity is covered by the above notification but the applicability of this notification has not been considered by the Commissioner. In view of this, the Commissioner’s order is set aside and the matter is remanded to the Commissioner for de novo adjudication after hearing the appellant - Decided in favour of asssessee. - Appeal No.ST/57844/2013-Cu(DB) - Final Order No. 53961 - Dated:- 2-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Commissioner of Central Excise, Chandigarh-II vide order-in-original dated 8.3.2012 by which the Commissioner confirmed the service tax demand of ₹ 87,85,868 against the appellant along with interest under Section 75 ibid and besides this, while imposed penalty of equal amount on the appellant under Section 78 ibid, penalty of ₹ 10,000/- was imposed under Section 77. The service tax demand of ₹ 26,04,500/- was dropped. Against this order of the Commissioner, this appeal has been filed along with stay application. 3. Heard both the sides. 4. Though today the appeal is listed only for disposal of the stay application, after hearing the matter for sometime, the Bench was of the view that the matter can be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority as a number of opportunities of hearing were given but on the some pretext or the other, they did not avail of the same. She accordingly pleaded that there is no infirmity in the impugned order. 7. We have considered the submissions from both the sides and perused the records. 8. It is seen that the order passed by the Commissioner is an ex parte order. The Commissioner in this order has confirmed the service tax demand relying upon the Boards Circular No.123/05/2010-TRU dated 24.05.2010 wherein it has been clarified that installation of transfer sub-stations undertaken is taxable under Section 65(115)(zze) as erection, installation or commissioning service . The Commissioner, however, in this order has not conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service provider to the service receiver, which was not being levied in accordance with the said practice , shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period. 9. From a perusal of the above notification, it is clear that since during the period of dispute upto 21.06.2010, there was a prevailing practice of not charging service tax on the taxable services, relating to distribution of electricity provided by a person, the Central Government by the issue of this notification has directed that in respect of such activity, the service tax would not be chargeable upto 21.06.2010. According to the appellant, their activity is covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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