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TMI Blog2015 (11) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... e business of providing services of Erection, Commissioning and Installation Services of Transmission Towers, Transformers, Switchyards, Drawing of Electrical Lines, Conitrol Panels, Construction of Electrical Sub-Stations etc., for transmission of electricity, to M/s. Orissa Power Transmission Corporation GRIDCO, M/s. Orissa Power Generation Corporation Ltd. and others. A show cause notice was issued to the Appellant on 19.10.2010, alleging that the services rendered by them were under the category of Commercial or Industrial Construction Services, Erection, Commission or Inatalation Services and works contract services under the Finance Act, 1994, for the period, 2005-06, 2006-07 and 2007-08. On adjudication, the ld. Commissioner confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of CCE, New Delhi vs. Connaught Plaza Restaurant (P) Ltd., 2012 (286) ELT 321(SC), submitted that a Notification under Section 11C of the Central Excise Act, 1944, would not wipe out the liability of the pending proceedings against an assessee. However, on the direction of the Bench, he had referred the matter to the CBEC for necessary instruction. 5. He has fairly submitted that in its letter dated 25.08.2014, the OSD CBEC (Judicial cell ) has clarified and communicated that the observation of the Honble Supreme Court in the case of Connaught Plaza Restaurant (supra), cannot be inferred as a ruling/precedent as the subject matter was not that of exemption under Section 11C of CEA,1944 but that of classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on 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. [Notification No. 45/2010-S.T., dated 20-7-2010] 7. The said Notification has been interpreted by this Tribunal in the case of M.P.Power Transmission Co. Ltd. (supra) and later in the case of Noida Power Co.Ltd. Vs. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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