9911796707
TMI Blog2017 (12) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... 0439 of 2017 - ST/A/71728-71729/2017-CU[DB] - Dated:- 28-11-2017 - Ms. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar (Technical) Shri Vineet Kumar Singh, Advocate for the assessee Sh. Mohd. Altaf (Asst. Commissioner) AR for the Revenue ORDER Per: Ms. Archana Wadhwa Both the appeals one by the assessee and other by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has confirmed the service tax against the appellant for the period subsequent to 01.07.2012 under the category of transmission distribution of electricity and has dropped the demand for the period prior to the said date. 2. After hearing both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icity were exempted by Notification No. 45/2010-ST dated 20.07.2010. He also further observed that though the consideration for the part of the services was received by the appellant subsequent to 01.07.2012 but inasmuch as services were provided prior to the said date, the same were held to be exempted by the adjudicating authority. Accordingly, he dropped a part of the demand with which the Revenue is aggrieved with and has filed the present appeal. In respect of the services provided subsequent to 01.07.2012, he held that inasmuch as there was no exemption under the mega exemption Notification No.25/2012-ST the appellant is liable to pay service tax. Accordingly, he confirmed the demand of ₹ 42,11,420/- alongwith imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the consideration received subsequent to 01.07.2012 would also be taxable is required to be adjudged and examined in the light of the point of Taxable Rules, 2011. As such, we are of the view that the impugned orders are required to be set aside and the matter needs to be remanded to the adjudicating authority for fresh decision, after taking into consideration the entire law on the subject. We ordered accordingly. 7. Needless to say that the appellant would be given an opportunity to putforth their defence before a decision is taken. We expect the adjudicating authority to complete the denovo proceedings as soon as possible. 8. Both the appeals are allowed by way of remand. (Dictated and pronounced in the open Court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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