9911796707
TMI Blog2023 (7) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 45/2010-ST dated 20.07.2010 wherein exemption was granted under Section 11C of the Central Excise Act read with Finance Act, held Central Government granted exemption in respect of any taxable service provided in relation to transmission and distribution of electricity during the period upto 26.02.2010. Accordingly, as a consequence of the exemption granted the service tax liability of the assessee was held, that the same stands eclipsed and accordingly the demand was set aside allowing the appeal. The said order have been following by this Bench in SRI VENKATESWARA ELECTRICAL AND POWER EQUIPMENT CO. VERSUS COMMISSIONER OF CENTRAL TAX, GUNTUR [ 2023 (7) TMI 545 - CESTAT HYDERABAD] wherein also the assessee was a small contractor unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee a small contractor had not paid service tax. In the course of enquiry it appeared to Revenue that the assessee is required to pay service tax under various services like Man Power Recruitment Agency , Management, Maintenance or Repair Services , Business Support Services , Supply of Tangible Goods Services , Erection, Commissioning and Installation Services , and Commercial Construction Services , Business Auxiliary Services . Accordingly two show cause notices were issued i) for the period January 2006 to March 2010 proposing to demand service tax Rs. 72,16,370/- and the second show cause notice for the period April 2010 to March 2011 for Rs. 43,63,371/- alleging non-payment of service tax for services provided to the power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period up to 21.06.2010 except for the service being supply of tangible goods for the period pre 26.06.2010 and accordingly he is liable to pay tax with effect from 26.06.2010 till 31.03.2011. It was further held that as regards claim for reduction of material cost for the services rendered under Notification No. 12/2003-ST, the same was disallowed for want of relevant documentary evidences. Further, as regards claim of abatement under Notification No 1/2006-ST at the rate of 67% in respect of Erection, Commissioning and Installation Services, Commercial or Industrial Construction Services also, the material component was denied for want of relevant evidence. Further, held that appellant is not entitled to the threshold exemption benefit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 2010 to Mar 2010 3144555 So that the balance demand was dropped, interest demanded and also penalty was imposed Rs.5,000/- under Section 77(1), Rs. 2,000/- under Section 77(2), Rs. 18,745/- under section 78 with respect to the first show cause notice and with respect to the second show cause notice penalty was confirmed under section 76, 77(1) and 77(2) of the Finance Act, 1994. Being aggrieved with the dropping of demand in part, the Revenue is in appeal on the ground that on a plain reading of the Notification No. 45/2010-ST, it is evident that the exemption is available for services to transmission and distribution companies/assessees. So far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itment and supply agency service, being supply of semi-skilled labour for distribution companies. The assessee have taken the ground that these services are provided to Transmission and Distribution Companies and no service tax was collected. This Tribunal taking notice of Notification No. 45/2010-ST dated 20.07.2010 wherein exemption was granted under Section 11C of the Central Excise Act read with Finance Act, held Central Government granted exemption in respect of any taxable service provided in relation to transmission and distribution of electricity during the period upto 26.02.2010. Accordingly, as a consequence of the exemption granted the service tax liability of the assessee was held, that the same stands eclipsed and accordingly t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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