9911796707
TMI Blog2023 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal was considering similar issue of services having been provided to the same principal APSPDCL under the heads Management, Maintenance Repair service, ECIS and others. This Tribunal held that the services provided to transmission and distribution company are exempt under Notification No. 45/2010-ST dated 20.07.2010. Thus, the issue is wholly covered by the judgment of the Coordinate Bench in the case of Shri Ganesh Enterprises - impugned order set aside - appeal allowed. - Service Tax Appeal No. 25356 of 2013 - FINAL ORDER No. A/30174/2023 - Dated:- 10-7-2023 - HON'BLE MR. ANIL CHOUDHARY (JUDICIAL) And HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri Y. Sreenivasa Reddy, Advocate for the Appellant Shri A. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under the head ECIS for the Contract No.40/2005 dated 14.10.2005 for Rs.86,60,437/- for electrification works in Vijayawada and for transformer repairs. Subsequently, SCN dated 13.10.2010 was issued proposing to demand an amount of Rs.2,31,819/- being amount payable on the gross value received by the Appellant under the category of ECIS for the period 01.04.2005 to 31.03.2007. It is further proposed to demand an amount of Rs.7,68,390/- for the period 01.04.2005 to 31.03.2010 under the head Management, Maintenance Repair services along with interest and further penalty was proposed under section 76, 77 78. The SCN was adjudicated vide OIO dated 30.09.2011 on contest and proposed demands were confirmed. Further penalty was also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944 read with Section 83 of the Finance Act, 1994, granted immunity from the liability to remit service tax in respect of any taxable service provided in relation to transmission and distribution of electricity, during the period upto 26/02/2010. As consequence of this immunity Notification, the service tax liability of the petitioner for the several taxable services provided to electricity distribution companies of Andhra Pradesh during 01/04/2004 to 30/11/2009, stands eclipsed. On this premise, the appeal requires to be allowed and is accordingly allowed. The impugned adjudication order dt. 20/04/2011 is declared inoperative in the light of Notification No. 45/2010- ST dt. 20/07/2010. No Costs. 7. We find that the issue is wholly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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