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2014 (10) TMI 136 - AT - Service TaxBenefit of Notification No.45/2010-ST dt. 20.7.2010 - service in relation to civil structure to facilitate erection of electricity transmission tower - Revenue submits that they have already paid a portion of the demand which cannot be released - Held that:- claim could have been made while replying to the show cause notice so that the lower authorities could have investigated this issue with TNEB. We find from the SCN, it is an admitted fact that appellant rendered services to facilitate erection of electricity transmission tower for TNEB. Hence the applicant is eligible to Exemption Notification No.45/2010. In our view, the exemption notification is applicable in respect of the amount which was not paid relating to electricity transmission tower provided by the service provider. Hence the appellant is not eligible to get refund of tax whatever they have paid. Appellant is eligible to benefit of Exemption Notification No.45/2010-ST dt. 20.7.2010 and the demand of balance amount of tax along with interest and penalty is set aside - Decided in favour of assessee.
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