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TMI Blog2018 (4) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to the distribution of electricity. Hence the same is covered by exemption N/N. 45/2010-ST which is effective upto 26.2.2010 therefore the demand upto 26.2.2010 is set aside. As regard the demand for the period 27.2.2010 onwards there was no analogues notification existing for the service in relation to the distribution of electricity. The appellant have admittedly paid the service tax which was eclared under VCES even though the VCES was rejected. There was no dispute that the audit was undergoing of the appellant’s records, therefore the issue of non-payment of service tax on the services in relation to the distribution of electricity was with the audit. Therefore the appellant was not eligible for the immunity provided unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the government also issued a notification under Section 11C of the Central Excise Act giving retrospective effect, there is no malafide intention on the part of the appellant, hence the appellant should not be imposed penalty. He placed reliance on the following judgments: (i) MD Aub Khan Vs. Commissioner of Customs, C.Ex., S.T., 2015 (40) STR 267 (Tri.-Bang.) (ii) C.C.C.Ex. S.T., Hyderabad-III Vs. Sri Rajyalakshmi Cement Products 2017 (52) S.T.R. 309 (Tri.-Hyd.) (iii) Maharashtra State Electricity Distribution Co. Ltd. Vs. C.C.E.,Pune-III 2017 (49) STR 91 (Tri.-Mumbai) (iv) Commissioner of Central Excise, Nagpur Vs. H.T. Associates 2016 (45) STR 305 (Tri.-Mumbai) (v) Hyderabad Power Installations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant paid the entire tax which is also covered in Appeal No. ST/87436/2014 therefore he prays for waiver of penalty. 4. Shri Vivek Dwivedi, Ld. Asstt. Commr. (A.R.) Shri Dilip Shinde, Ld. Asstt. Commer. (A.R.) appearing on behalf of the Revenue submits that the exemption Notification No. 45/2010-S.T. dt. 20.7.2010 is not applicable in the appellant s case, for the reason that the said notification exempts only those services, which are in relation to distribution of electricity whereas in the present case the services of the appellant i.e. erection, installation and commissioning is not in relation to the distribution of electricity, therefore it is not exempt. As regard VCES case covered by Appeal No. ST/88226/2014-Mum, Shri D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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