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TMI Blog2025 (1) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... building, etc., for which the feasibility under the exemption notification 45/2010-ST was also examined. It is also obvious that while examining the same, the Adjudicating Authority felt that they will fall either in the category of transmission or distribution of electricity and by considering that 'in relation to' is an expression which includes varied nature of activities and therefore, granted them the benefit of exemption notification in relation to such activities, which were not covered by virtue of section 98 of the Finance Act, 2012. In respect of non-commercial MMRS to buildings, after the amendment in Finance Act, 2012, vide section 98, no demand will survive. For the MMRS to others, the exemption notification 45/2010-ST needs t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S related to transmission and distribution of electricity is appropriate, and the exemption is applicable to the appellant's services.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... , whereas, the appeal filed by the department only involves MMRS and that too, only relating to services provided by way of electricity transmission and distribution, etc. Since both these appeals are interrelated, we intend to take up both these appeals together for disposal. 4. In appeal ST/198/2012, insofar as the issue of leviability of Service Tax on CCS is concerned, it is an undisputed fact that demand is for the period prior to 01.07.2010 and therefore, in view of the settled legal position in this regard, the matter is no longer res integra and therefore, the demand under this category for the period 01.04.2008 to 31.03.2009 will not sustain. 5. Coming to the issue of Service Tax on MMRS, the argument taken by the learned Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, this would not help in getting the demand dropped for this period by relying on this amendment in the Finance Act,2012, i.e., section 98. Moreover, he also points out that MMRS covers not only buildings but also certain equipments, etc. 7. At this juncture, we have also perused the SCN referred to and OIO passed by the Commissioner, where the department is in appeal to the extent of Adjudicating Authority extending the benefit of notification 45/2010-ST. It is obvious that in the course of adjudication, they were able to exclude certain activities not covered within the MMRS to building, etc., for which the feasibility under the exemption notification 45/2010-ST was also examined. It is also obvious that while examining the same, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able service relating to transmission and distribution of electricity during the aforesaid period. We find that the Adjudicating Authority has considered this notification 45/2010-ST to cover that entire activity of MMRS as falling in the category of transmission and distribution of electricity. Learned AR has tried to distinguish that in the case of distribution, there is a very specific category to which this exemption is available as is apparent from reading of notification 32/2010-ST dt.22.06.2010. We find that notification 45/2010-ST does not provide for such expression and it merely covers services in relation to transmission and distribution of electricity. The Adjudicating Authority has clearly brought out these facts in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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