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TMI Blog2010 (9) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the payments made in the form of transmission/wheeling/SLDC charges are not liable to be deducted at source u/s. 194J of the Act? Alternatively, a ground has been raised that the provisions of section 194C will be applicable. 2. During hearing of these appeals, we have heard Shri T.C. Gupta, ld. DR and Shri Bhupendra Mantri, ld. Counsel for the assessee. The crux of argument on behalf of the Revenue is identical to the ground raised by further submitting that if the provision of section 194 J is not applicable then the provision of section 194C is applicable to the facts of the present appeal. In nutshell the assessment order was defended. On the other hand, the ld. Counsel for the assessee defended the impugned order by submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,60,894 2006-07 37,93,504 1,71,600 79,427 40,44,531 1,27,52,356 1,71,600 1,87,669 1,31,11,625 From the agreement dated 07.06.2003 entered into with RRVPNL and the assessee it was observed that the payments are made for taking services of the assessee for transmission of electricity through the transmission system owned and operated by RRVPNL as per the terms and conditions mentioned in the agreement. The whole case of the Revenue is that since the services provided by RRVPNL are of technical nature, therefore, tax should have been deducted as per the provisions of section 194J of the Act which the assessee failed to do. Since the total payments were to the tune of ₹ 1,31,11,625/-, therefore, the amount of ₹ 7,35,225/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectricity Act, 2003 which mandates the STU to undertake various functions, section 40 which prescribes the various duties regarding transmission license, function of generation, transmission and distribution of electricity, technical standard of operation and maintenance of transmission lines in accordance with grid standards, open access transmission capacity, compliance of grid code and SLDC directions, interconnection point and delivery voltage, transmission performance standard, tariff for transmission and billing, SLDC charges etc. alongwith the cases of Singapore Air Lines Ltd. Vs. ITO 7 SOT 84, Canara Bank vs. ITO, 305 ITR 180, Dr. Hutarew and Partners (I)(P) Ltd. Vs. ITO, ITO vs. Dr. Willmar Schwabe India (P) Ltd. 95 ITJ 53 (Delhi) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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