9911796707
TMI Blog2015 (8) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... n the light of the Notification No.45/2010-ST, dated 20.07.2010 no service tax is recoverable in respect thereof. Indeed CESTAT in the case of Noida Power Co. Vs. CCE, Noida [2013 (8) TMI 746 - CESTAT NEW DELHI] has held that "the expression 'in relation to' is of wide import and indicates all activities having direct and proximate nexus with distribution of electrical energy. Distribution of electrical energy cannot be effectively accomplished without installation of sub-station, transmission towers and installation of meters." Indeed similar demands against M.P. Power Transmission Co, Ltd raised by CCE, Bhopal and Pachimanchal Vidut Vitran Nigam Ltd. Raised by CCE, Meerut were set aside by CESTAT in the cases of M.P. Power Transmission Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation, insurance, storage, erection, dismantlement, testing and commissioning of 11kv lines, LT lines erection testing and commissioning of distribution transformers at single source responsibility on turnkey basis . The above sum was inclusive of excise duty, sales tax, WCT, etc. The adjudicating authority after discussing the definition of ECIS as given in Section 65 (39a) of the Finance Act, 1994 held that the service rendered was covered under ECIS and confirmed the impugned demand along with interest and penalties. 3. The appellant has contended that the said demand is no longer sustainable in the wake of Notification No.32/2010-ST, dated 22.06.2010 read with Notification No.45/2010-ST. 4. We have considered the contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th 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. [Notification No. 45/2010-S.T., dated 20-7-2010] Thus, the service tax payable on all services relating to transmission and distribution of electricity provided by the service provider to the service recipient is not required to be paid. We have seen the related contracts entered by the appellant with M/s. UPCL. It is evident from there that the service rendered by the appellant is squarely relating to transmission and distribution of electricity and therefore in the light of the Notification No.45/2010-ST, dated 20.07.2010 no service tax is recoverable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
