2015 (2) TMI 1062

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..... wer erection, stringing power conductor etc. Prima facie, in our considered view, the construction of transmission tower and related services could be covered by the exemption Notification No. 45/2010. It is noted that the applicant has already paid an amount of ₹ 7,16,205/-, which is sufficient for hearing of the appeal. We also find force in the submission of the Ld. AR that the exemption .....

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..... or and earth wire and also the construction of revetment, construction of control room retaining walls etc. A show cause notice dated 21.10.2011 was issued proposing demand of tax of ₹ 19,12,986/- along with interest and penalty under the category of Erection, Commissioning or Installation Service . The adjudicating authority confirmed the demand of tax along with interest and penalty. The .....

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..... that the contract is relating to the services such as earth work excavation, stub setting, concreting tower erection, stringing power conductor etc. Prima facie, in our considered view, the construction of transmission tower and related services could be covered by the exemption Notification No. 45/2010 (supra). It is noted that the applicant has already paid an amount of ₹ 7,16,205/-, which .....

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