9911796707
TMI Blog2023 (10) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ribution and transmission companies vide Notification No. 45/2010-ST, and the reliance placed by the Revenue on the clarificatory Circular dated 01.07.2010 is misplaced. Further, it is found that there is no reference of earlier Notification No. 11/2010-ST in the Notification No. 45/2010- ST and hence, attempt by the Revenue to read the exemption notification with the previous notification, is also misplaced. There is no error in the Impugned Order - Appeal of Revenue dismissed. - MR. ANIL CHOUDHARY (JUDICIAL) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri V.R. Pavan Kumar, AR for the Appellant. Shri S. Sunil Shri Ch. Nageswara Rao, Advocates for the Respondent. ORDER Heard the parties. This is second round of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned AR for Revenue and it was submitted that the main contractor M/s Nagarjuna Construction Company, have deposited the service tax including on the turnover achieved by this Respondent. This Tribunal has also taken notice of the ruling of the Larger Bench of the Tribunal in Vijay Sharma Company vs CCE, Chandigarh [2010 (20) STR 309], wherein, it was held that there is no provision to charge service tax twice. The Tribunal had remanded for the limited purpose that the Adjudicating Authority should verify as to the entitlement of Notification No. 45/2010-ST to the Appellant. 6. As regards the second demand of Rs.10,30,000/-, learned Counsel informs that the said demand is no longer contested and the issue has been settled pursua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of February, 2010, for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010, for all services relating to distribution of electricity have been exempted by the Government, under the exercise of powers vested by Sec 11C of Central Excise Act read with Sec 83 of the Finance Act. The Central Government have categorically directed that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service recipient, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable service relating to transmission and distribution of electricity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icity distribution franchisee, and not a person authorized to distribute the power under Electricity Act, 2003, for distribution of electricity as he does not hold any license issued under Electricity Act, 2003 for transmission and distribution of electricity. Hence, they are not eligible for exemption from payment of service tax under the Notification No. 32/2010-ST dated 22.6.2010, for the services rendered by them under the category of Erection, Commissioning and Installation service in relation to the distribution of electricity w.e.f. 22.6.2010. However, the assessee is eligible for exemption in terms of Notification No. 45/2010-ST dated 20.7.2010 for the period up to 21.6.2010, as discussed in para 15.2 above, and for the services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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