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TMI Blog2014 (12) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... e construction of hostel for women and Synthetic Track in the University, we find that there is no dispute regarding this activity and, prima facie, the activity is not commercial. In the above facts and circumstances of the case, the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal. - Stay granted. - ST/85368/2014-Mum - Stay Order No. S/348/2014-WZB/C-I(CSTB) - Dated:- 21-4-2014 - Shri S.S. Kang, Vice-President and P.K. Jain, Member (T) Shri V.K. Jain, Advocate with Vishal Agrawal, Advocate, for the Appellant. Shri V.K. Agrawal, Addl. Commissioner (AR), for the Respondent. ORDER The applicants filed this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is that it is not a commercial or industrial construction service and therefore the demand is not sustainable. The applicants have also submitted that during investigation ₹ 18.54 lakhs is already deposited. 4. Revenue submitted that Notification No. 11/2010-S.T., dated 27-2-2010 only exempts the taxable service provided to any person for transmission of electricity. The exemption is in respect of transmission of electricity and not construction activity undertaken. Revenue also relied upon the findings of the lower authority. 5. We find that the major portion is confirmed in respect of the activities such as construction of sub-station, control rooms, foundation walls for sub-station, modification of control room, putting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n said taxable services relating to transmission and distribution of electricity provided by the 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. 6. We find that the applicants also relied on the Notification No. 11/2010-S.T. which provides exemption to services provided for transmission of electricity only. During the arguments, the applicants disclosed that the demand for the period after 26-2-2010 comes to approximately ₹ 11 lakhs. The applicants already deposited more than ₹ 18 Lakhs. In respect of the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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