9911796707
TMI Blog2023 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... CIDCO, it is found that the assigned work executed by the appellant were in context with installation and commissioning of the sub-station for and on behalf of the MSEB. The Central Government under Notification No. 45/2010-ST dated 20.07.2010 has exempted payment of service tax on taxable services relating to transmission and distribution of electricity. Since, the appellants in the present case, have provided the activities for installation of the power generation station, ultimately made for distribution of electricity, in our considered view, the benefit provided under the Notification No. 45/2010-ST dated 20.07.2010 should appropriately be available to them. There are no merits in the impugned order, insofar as it has confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and works contract service . During the disputed period, M/s CIDCO had issued the work order to the appellant for providing the activities of erection, testing and commissioning of 33/11 KV transformers with 11/0.4 KV substation with HT-LT cable network and construction of sub-station building. On provision of such services, the appellant had discharged the service tax liabilities under taxable category of works contract service. However, subsequently they came to know that services provided by them to M/s CIDCO are exempted from payment of service tax in terms of Notification No. 45/2010-ST dated 20.07.2010 and accordingly, filed the refund applications, claiming refund of excess service tax paid in to the government exchequer. The depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred this appeal before the Tribunal. 2. Learned Chartered Accountant appearing for the appellant submitted that an agreement dated 01.08.2003 was entered into between Maharashtra State Electricity Board (MSEB) and M/s CIDCO for providing power supply to the consumers in Sector 1 to 24 at Kharghar, Navi Mumbai. The said agreement also envisaged for installation and commissioning of 33 KV lines and 33/11 KV sub-station as per the power supply demand determined by CIDCO. He further submitted that pursuant to such agreement, M/s CIDCO had awarded the work order to the appellant for carrying out the assigned task in relation to installation and commissioning of power generating system. Thus, he submitted that since the activities undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IDCO read with the work order dated 01.04.2009 issued to the appellant by M/s CIDCO, we find that the assigned work executed by the appellant were in context with installation and commissioning of the sub-station for and on behalf of the MSEB. The Central Government under Notification No. 45/2010-ST dated 20.07.2010 has exempted payment of service tax on taxable services relating to transmission and distribution of electricity. Since, the appellants in the present case, have provided the activities for installation of the power generation station, ultimately made for distribution of electricity, in our considered view, the benefit provided under the Notification No. 45/2010-ST dated 20.07.2010 should appropriately be available to them. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- on the appellant. Hence, the appeal filed by the appellants to such extent is allowed, with the direction to grant consequential refund, upon fulfilment of the conditions that the incidence of service tax has not been passed on to any other person and same has been borne by the appellant themselves. 7. With regard to denial of the refund benefit for Rs. 17,02,362/-, we are of the view that the original authority should look into the matter afresh and should consider the relevant documents submitted by the appellant for the conclusion as to whether the said amount has been paid in excess by the appellant or otherwise. Therefore, for the limited purpose of ascertaining the arithmetical accuracy of the refund claim amounting to Rs. 17,02 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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