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TMI Blog2025 (1) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... nsmission and distribution of electricity. A perusal of the work orders received by the appellant indicates that the appellant has received the work orders from the West Bengal State Electricity Distribution Company Limited (WBSEDCL), Siliguri Zone, a state- owned electricity Distribution Company. Thus, the instant services rendered by the appellant which are in connection with the transmission and distribution of electricity are exempted from payment of service tax. Accordingly, the portion of the demand pertaining to transmission and distribution of electricity is not sustainable. Classification of services - HELD THAT:- The appellant has rendered construction services to various Government Departments, Government undertakings, and local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri H. K. Pandey, Advocate for the Appellant Shri P. K. Ghosh, Authorized Representative for the Respondent ORDER M/s. Bijan Kumar Dutta (herein after referred as the appellant) is a proprietorship concern, registered as a Service Tax assessee having STC No.AACFB8333PST001. During the material period i.e.2007-08 to 2011-12, the appellant claimed that he had rendered works contract services to various Govt. agencies / Local bodies / PSUs. Based on audit objection conducted by the Departmental officers, a SCN dated 13.03.2013 was issued to the appellant alleging short payment of service tax amounting to Rs 56,46,244/-, under the category of maintenance or repair service by invoking extended period of limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced on 2017 (51) S.T.R. 428 (Tri. - Mumbai) SANDEEP VILAS KOTNIS Versus COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR. CBEC has also issued Instruction Letter F.No. B1/16/2007- TRU dated 22.05.2007 and clarified that the contracts which are treated as works contract for the purpose of levy of VAT/sales tax shall also be treated as works contract for the purpose of levy of service tax. It is a fact on record that the appellant paid Sales Tax/Vat wherever applicable and that circulars/instructions issued by the Government is binding on the Departmental Officers. Since the demand in this case not been raised under Works Contract Service , the demand confirmed under the category of maintenance or repair service is not sustainable. In support of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order. It is also pertinent to mention that the appellant did not collect any service tax from his clients who were Government bodies. There being no intent to evade tax, extended period of limitation is not invocable. Reliance in this regard is placed on the following judgments:- i) ARYA LOGISTICS versus COMMISSIONER OF C. EX. S.T., RAJKOT [2024 (80) G.S.T.L. 108 (Tri. - Ahmd.)] ii) PARUL ASSOCIATES INTERIORS PVT. LTD. Versus COMMR. OF S.T., BANGALORE [2016 (46) S.T.R. 373 (Tri. - Bang.)] 2.3. In view of the above submissions, the appellant prayed for setting aside the impugned order and allow their appeal. 3. The Ld. A.R. reiterated the findings in the impugned order. He submits that the appellant has not produced any evidence to subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Adjudicating authority has rejected this claim of the appellant on the ground that they have not produced any evidence regarding supply of materials. From the documents provided by the appellant, we observe that the appellant has paid Sales Tax/Vat wherever applicable. The balance sheet and profit and loss account of the appellant during the relevant period also indicates purchase and supply of materials by the appellant towards rendering of their taxable services. We observe that the contracts which were treated as works contract for the purpose of levy of VAT/sales tax shall also be treated as works contract for the purpose of levy of service tax. As the contracts in these cases were already trated as Works Contract service for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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