TMI Blog2023 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... istribution of power shall be eligible for the exemption from service tax payment. This bench in the case of COMMISSIONER OF CENTRAL TAX VERSUS SRI SRINIVASA ELECTRICAL WORKS [ 2023 (7) TMI 1298 - CESTAT HYDERABAD] has held Facts on the records were specifying that the services rendered by the respondent assessee are covered under scope of exemption granted vide Notification No. 45/2010-ST till the period 21.06.2010, in respect of service to distribution company and till 26.02.2010 in respect of transmission companies. Accordingly, the demand for the relevant period stands set aside. Appeal allowed. - HON BLE MR R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE MR A. K. JYOTISHI, MEMBER ( TECHNICAL ) Mr K. Vijaya Kumar, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCT Secunderabad Vs Sri Srinivasa Electrical Works 3. He submits in all these cases, the services which have been provided in relation to transmission or distribution of electricity have been held not to be taxable during the period in question. Therefore, for the services provided by them during the period 2005- 2009, they are not liable to pay any service tax. Relying on these case laws, he prays that the present appeal may be allowed. 4. Learned AR reiterates the findings of the lower authorities and submits that CBEC had issued Circular No. 123 -5/2010 dated 24/5/2010 clarifying the scope of services in respect of cable laying activities. Learned AR also submits that even if it is held that appellant is eligible to get exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other material of the distribution companies, rent-a-cab operator services provided to the distribution company for transport of their personnel, business auxiliary service by establishing Customer Service Centres on behalf of the distribution companies, man power recruitment and supply agency service, being supply of semi-skilled labour for distribution companies. The assessee have taken the ground that these services are provided to Transmission and Distribution Companies and no service tax was collected. This Tribunal taking notice of Notification No. 45/2010-ST dated 20.07.2010 wherein exemption was granted under Section 11C of the Central Excise Act read with Finance Act, held Central Government granted exemption in respect of any tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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