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2015 (11) TMI 1420 - CESTAT KOLKATAServices of Erection, Commissioning and Installation Services - Denial of benefit of Notification No.45/2010 ST dt. 20.07.2010 - Held that:- Assessee-Appellant were undisputedly engaged in providing service relating to transmission and distribution of electricity. The claim of the Appellant-assessee is that by virtue of Notification No.45/2010 ST dt. 20.07.2010, no service tax is required to be paid by them for the period in dispute which is prior to 21.06.2010. - Notification has been interpreted by this Tribunal in the case of M.P.Power Transmission Co. Ltd. (2011 (2) TMI 982 - CESTAT, NEW DELHI ) and later in the case of Noida Power Co.Ltd. Vs. Commissioner of C.Ex. Noida [2013 (8) TMI 746 - CESTAT NEW DELHI] and the issue was decided in favour of the assessees - Besides, in view of the clarification issued by the Board, the Appellant are eligible to the benefit of the said Notification. In the result, the impugned Order is set aside - Decided in favour of assessee.
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