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2014 (11) TMI 36 - AT - Service TaxActivities in relation to transmission and distribution of electricity - activity of preparation of spot bills on hand held computers by taking the meter readings of electricity consumption, distributing the bills, verifying whether there is any tampering of bill - Exemption under Notification No. 45/2010-S.T., dated 20-7-2010 - Business Auxiliary Service - Held that:- It cannot be said that the items of work undertaken by the appellants discussed above are not in relation to distribution of electricity and we do not find ourselves in agreement with the findings of the Commissioner. Therefore, we hold that the appellant is eligible for the benefit of this Notification. Further, we notice that portion of the demand relates to the period subsequent to 21-6-2010 and therefore this portion may be liable to service tax. Since this aspect has not been considered by the learned Commissioner and the finding has been limited to applicability of Notification and once it was held that Notification is not applicable there was no need to consider the period subsequent to 21-6-2010, therefore we consider that the matter is required to be remanded for requantifying the demand if it is sustainable in accordance with statutory provisions for levy of service tax. - matter remanded back.
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