Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 37 - AT - Service TaxActivity of construction of sub-stations and re-conductering works and sub-contract work undertaken for APEPDCL - Exemption under Notification No. 45/2010, dated 20-7-2010 - Erection, Commissioning and Installation Service and Works Contract Service - Held that:- Notification exempts all taxable services rendered in relation to transmission and distribution and in our opinion all services rendered are in relation to transmission and distribution and therefore appellant had made a prima facie case in respect of these items. The appellants have also claimed that they are not liable to pay Service Tax on the work undertaken for CPWD and for this purpose they are relying upon the Circular issued by the Board No. 80/10/2004-S.T., dated 17-9-2004. We find that prima facie this claim is also admissible. If these exemptions and exclusions are allowed, the amount paid by the appellant is more than the amount which is due to be paid by them. It is also noticed that Service Tax has been paid in 2007-08 onwards and in our opinion the amount deposited by the appellant is sufficient for hearing the appeal. - Stay granted.
|