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TMI Blog2019 (3) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... the grids, which is incidental activity of laying the electrical cables. The Board's Circular No. 332/05/2010-TRU, dated 24.05.2010 has clarified that the activity of laying of electrical cables between grids does not fall within the ambit of any taxable services. Further, N/N. 45/2010-ST, dated 20.07.2010 expressly states that no service tax is payable on services relating to transmission and distribution of electricity. Demand do not sustain - appeal allowed - decided in favor of appellant. - ST/00020/2012 - FINAL ORDER NO. 43194/2018 - Dated:- 21-12-2018 - Smt. Sulekha Beevi C.S, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member For the Appellant Shri Lohith Kumar, Adv. For the Respondent Shri B. Balamurug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Erection, Commissioning and Installation Services. Though it is alleged in the show-cause notice that appellants collected service tax from their customers, this is factually wrong. The appellants have not collected any amount of service tax from their customers. 2.2 Under Notification No. 32/2010-ST, dated 22.06.2010 the Central Government has exempted the taxable service provided to any person, by a distribution licensee, a distribution franchisee, or any other person authorised to distribute power under the Electricity Act, 2003, for distribution of electricity from the whole of service tax leviable thereon under section 66 of the Act. Later Notification No.45/2010-ST, dated 20.07.2010, granted retrospective exemption. It is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctricity. The issue has been settled in the case of M/s. M.P Power Transmission Co. Ltd., Vs Commissioner of Customs Central Excise, Bhopal reported in 2011 (24) S.T.R. 67 (Tri. -Del.). The relevant portion is reproduced as under: - 5. The ld. Advocate for the appellants submits that vide Notification No. F 334/1/10-TRU, dated 27-2-2010 and F No. 336/13/2010-TRU, dated 20-7-2010 issued by the Govt. of India, Ministry of Finance the Central Government has exempted service tax on taxable services relating to transmission and distribution of electricity provided by service provider to service receiver with retrospective effect. Hence, the demands confirmed by the impugned order are not sustainable. 6. On the other hand, the ld. SD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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