9911796707
TMI Blog2025 (1) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... settled law, accordingly the demand in the present case is not sustainable on this ground itself is deleted. Having rectified the order as above we agree with the submission of the learned counsel for the assessee that entire service was provided to GETCO and Patan Municipality therefore firstly the service provider is not in the nature of commercial or industrial service accordingly the same is not taxable. Moreover, the service provided to GETCO being in relation to transmission of electricity were exempted in terms of Notification No. 45/2010-ST dated 20.07.2010 for the period of 20.07.2010 and for the period from 20.07.2010 vide Notification No. 11/2010-ST dated 20.07.2010 and the same services are not taxable from 01.07.2012 in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t even though there is an error in considering the entire service as classified by the department under commercial or industrial construction service the demand is not sustainable on the ground that entire service was provided to the Governmental authority for distribution/transmission of power to GETCO and also to the municipality. He further submits that the entire demand was set aside also on the ground of time bar, for this reason also the operative part of the order allowing the appeal will not be affected. 4. We have carefully consideration the submissions made by both the sides and perused the records. We find that in the impugned order-inoriginal the service was separately classified under commercial or industrial construction servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature of commercial or industrial service accordingly the same is not taxable. Moreover, the service provided to GETCO being in relation to transmission of electricity were exempted in terms of Notification No. 45/2010-ST dated 20.07.2010 for the period of 20.07.2010 and for the period from 20.07.2010 vide Notification No. 11/2010-ST dated 20.07.2010 and the same services are not taxable from 01.07.2012 in view of negative list of services under Section 66(b) of Finance Act, 1994. Therefore for this reason also the services not liable to service tax. This view is supported by this Tribunal decision in the case of Gujarat Energy Transmission Corporation Ltd 2024 (2) TMI 1401 CESTAT . It is also observed that in this tribunal s order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
