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TMI Blog2018 (8) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... ces provided by the respondents to the M/s MSEDCL continue to remain exempted. For availing the benefit of the exemption under N/N. 11/2010-ST the service provider need not be a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003(36 of 2003). The said conditions are necessary only in case if the exemption was being allowed under notification No 32/2010-ST. Appeal dismissed - decided against Revenue. - APPEAL No. ST/86736/2015 - A/87075/2018 - Dated:- 16-7-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Dilip Shinde, Assistant Commissioner (AR), for appellant None for respondent ORDER Per: Sanjiv Srivastava The appeal filed by the revenue is directed against the order in original dated 16.03.2015 of Commissioner of Central Excise Customs and Service Tax Aurangabad. 2.0 Respondents are providing Erection Installation Commissioning services, covered under Section 65 (105)(zzd) of the Finance Act, 1994. Scrutiny of their balance sheets/ ledgers for the period 2007-08 to 2012 revealed that they paid Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d below: i. The services related to distribution of electricity were exempted vide Notification No 32/2010-ST dated 22.6.2010 and the Commissioner has erroneously allowed the benefit of said exemption notification. The said notification exempted the taxable service provided by a person authorized to distribute power under Electricity Act, 2003 (36 of 2003), and the respondents was neither a distribution licensee nor a distribution franchisee, nor an authorized person to distribute power under the Electricity Act, 2003 (36 of 2003). ii. The reliance placed by the Commissioner on the decision in case of M/s Shri Ganesh Enterprises [2014 (35) STR 348 (T)] is incorrect as the said decision was in respect of the Notification No 45/2010-ST and not in respect of the Notification No 32/2010-ST. iii. The reliance placed on the decision in case of M/s Kedar Constructions is also not correct, as in that case the issue was not in relation to the taxability of service provided by a distribution licensee, a distribution franchisee, or any other person by whatever name called, authorized person to distribute power under the Electricity Act, 2003 (36 of 2003) for distribution of electrici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly another exemption notification No 32/2010-ST has been issued exempting the services by a distribution licensee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003(36 of 2003), for distribution of electricity. The text of the said notification is reproduced below: NTF. NO. 32/2010-ST, DT. 22/06/2010 Regarding exemption to the taxable service provided for distribution of electricity G..S.R. (E) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003(36 of 2003), for distribution of electricity, from the whole of service tax leviable thereon under section 66 of the said Finance Act. 2. This notification shall come into force on the date of its publication in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribution of electricity and the taxable services provided by the distribution company for the distribution of electricity have been exempted from the payment of service tax since inception. The notification No 11/2010-ST and 32/2010-ST have been rescinded by the Notification No 34/2012-ST dated 20.06.2012 and hence service tax in respect of these service tax was payable from the said date. 7.0 During the course of argument learned AR had relied upon the decision of the tribunal in case Sudarshan Electricals Engineering Works Vs Commissioner of Central Excise and Service Tax [Order No A/85724-85725/2018 dated 23.03.2018] wherein para 5, it has been observed- 5. We have carefully considered the submissions made by both the sides, we find that the appellant has provided the service of erection, installation and commissioning undisputedly to M/s Maharashtra State Electricity Distribution Company Limited that is involved in distribution of electricity, therefore the service provided by the appellant is involved in relation to distribution of electricity. Hence the same is covered by exemption Notification No 45/2010-ST which is effective upto 26.2.2010, therefore the demand upto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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