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2014 (12) TMI 332 - AT - Service TaxErection, installation & commissioning service - Penalty u/s 76, 77 & 78 - Held that:- Commissioner in this order has confirmed the service tax demand relying upon the Board s Circular No.123/05/2010-TRU dated 24.05.2010 wherein it has been clarified that installation of transfer sub-stations undertaken is taxable under Section 65(115)(zze) as ‘erection, installation or commissioning service’. The Commissioner, however, in this order has not considered the notification no.45/2010-ST dated 20.07.2010 issued under Section 83 of the Finance Act read with Section 11C of the Central Excise Act, 1944 Since during the period of dispute upto 21.06.2010, there was a prevailing practice of not charging service tax on the taxable services, relating to distribution of electricity provided by a person, the Central Government by the issue of this notification has directed that in respect of such activity, the service tax would not be chargeable upto 21.06.2010. According to the appellant, their activity is covered by the above notification but the applicability of this notification has not been considered by the Commissioner. In view of this, the Commissioner’s order is set aside and the matter is remanded to the Commissioner for de novo adjudication after hearing the appellant - Decided in favour of asssessee.
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