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TMI Blog2018 (10) TMI 1562X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties would not fall within the negative list provided under Section 66D of the Act. Further it also records that the Report of the High Level Committee has been accepted by the Finance Ministry. Therefore, though the impugned notice is issued by the Additional Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 3rd April 2018 issued by the Additional Director General, DGGI Zonal Unit Pune. By the impugned notice dated 3rd April 2018, the Petitioners have been called upon to show cause as to why the wheeling service provided to M/s. Tata Power Co. Ltd. for the period 1st July 2012 to 30th June 2017 should not be subject to service tax under Section 66B of the Finance Act, 1994 ( the Act ). The ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ministry of Finance so as to have clarity in tax matter inter alia with regard to the chargeability to the service tax in respect of wheeling charges i.e. transmission holds it is taxable. This report has been accepted by the Finance Ministry. The impugned show cause notice at paragraph 29 inter alia records as follows: In view of the above, it is clear that the charges of wheeling and cros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners from allowing the use of its facilities by third parties would not fall within the negative list provided under Section 66D of the Act. Further it also records that the Report of the High Level Committee has been accepted by the Finance Ministry. Therefore, though the impugned notice is issued by the Additional Director General Respondent No. 4 (who has come to the above conclusion), it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fidavit in Reply dated 4th June 2018 opposing the admission of Petition filed by Shri. S.K. Vimalanathan, Commissioner of CGST and Central Excise, Thane does not dispute the above apprehension on the part of the Petitioner. Thus, in these facts, the impugned notice dated 3rd April 2018 is stayed till the final disposal of this Petition. 5. The hearing of this Petition is expedited. 6. Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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