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TMI Blog2020 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeals are also limited to the eligibility of the respondents to avail the benefit of a notification intended for exempting services rendered by distributors of electricity. The appeal has not disputed eligibility under the other notification, exempting services in relation to transmission of electricity which extinguishes tax liability for the period prior to 30th June 2012. The impugned order has confirmed the liability for the period thereafter and found that the noticees therein had paid in excess of such amounts while making their declarations under the scheme - Appeal dismissed - decided against revenue. - ST/87231, 87232, 87234, 87235, 87237, 87238, 87239, 87240, 87241 & 87242/2015 - FINAL ORDER NO: A/85805-85814 / 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the decision cited, be taken up at the appropriate stage. 2. The respondents undertake erection, commissioning and installation contracted by Maharashtra State Electricity Distribution Company Ltd, established by restructuring of Maharashtra State Electricity Board in accordance with the unbundling mandated by Electricity Act, 2003 in pursuance of eliminating cross-subsidy, by, and across, the generation, transmission and distribution components, for determination of fair tariffs and recoveries in supply of electrical energy, and had registered themselves accordingly under Finance Act, 1994. Having opted to take recourse to the scheme of voluntary compliance of tax liability not discharged that was offered by the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 123/5/2010-TRU dated 24th May 2010 of Central Board of Excise Customs (as it then was) which was not taken cognizance of. The response of 16th December 2014 to another communication from the tax authorities reiterating the claim and that the bills issued by them did segregate the material and service component was also not found acceptable. 5. The noticee pointed out the infirmity in enjoining the liability arising from performance of works contract service instead of erection, commissioning and installation service which they were registered under with eligibility to avail prescribed abatement towards cost of materials and, conceding that the said abatement had ceased with the rescinding notification no. 34/2012-ST dated 20th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th July 2010, for the period prior to 26th February 2010, has been upheld by the Tribunal in re Narsinha Engineering Works thus 8.0 From the above it is quite evident that this tribunal has in similar circumstances extended the benefit of Notification No 45/2010-ST. However beyond 26.2.2010, the Notification No 11/2010-ST dated 26.2.2010 was not brought to the notice of the bench or the said notification has not been considered by the said bench, hence the order of bench in this aspect is sub-silentio, and for the period beyond 26.2 .2010 cannot be taken as binding precedent. In view of the exemptions contained in the notification No 11/2010-ST we are of the view that taxable services provided by the respondents to the M/s MSEDCL cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Tribunal in Sudharshan Electricals Engineering Works [final order no. A/85724-85725/2018 dated 23rd March 2018] and others expressing like opinion. 8. We find that the grounds preferred in the present appeals are also limited to the eligibility of the respondents to avail the benefit of a notification intended for exempting services rendered by distributors of electricity. The appeal has not disputed eligibility under the other notification, exempting services in relation to transmission of electricity which, as held by the Tribunal supra, extinguishes tax liability for the period prior to 30th June 2012. The impugned order has confirmed the liability for the period thereafter and found that the noticees therein had paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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