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TMI Blog2018 (5) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... 548/2018 - Dated:- 1-5-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P. Venkata Subba Rao, Member (Technical) Shri G. Prahlad, Advocate for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Original No. 05/2009 (PVR) dated 26.02.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that during the period 01.07.2003 to 30.09.2006, appellant had rendered the services of erection, commissioning and installation work for Andhra Pradesh Transco and the broad scope of work was as under: a. Excavation and foundation work for power. b. Construction of concrete foundat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Installations P. Ltd., Vs. CCE, Hyderabad-II [2016 (45) STR 217 (Tri. Hyd.)] CCE, Hyderabad-III Vs. Sri Rajyalakshmi Cement Products [2017 (52) STR 309 (Tri.-Hyd.)] Commissioner of ST, Kolkata Vs. West Bengal State Electricity Transmission Company Ltd., [2015-TIOl-739-CESTAT-KOL] 5. Learned Departmental Representative on the other hand submits that appellant had taken registration for the activity under taken by them under construction services , but failed to discharge service tax liability under construction services. It is his submission for the period 01.07.2003 to 10.09.2004, the entire activity of the appellant is a composite contract and the tax liability arises on erection, commissioning and installation services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity; Now, therefore, in exercise of the powers conferred by section 11C of 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. 8. Accordingly, in the facts and circumstances of this case, we find that the impugned order is unsustainable and liable to be set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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