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2020 (2) TMI 1447 - AT - Service TaxClassification of services - Erection, Commissioning or Installation service or not - services in relation to transmission or distribution of electricity through transmission towers, Lines and Erection, Commission or Installation or various capacity Electrical Sub-stations, Lines, Transformers - HELD THAT:- On examination of the contracts awarded by M/s. TNEB and M/s. KSEB to the appellant, it transpires that the scope of work is in connection with transmission and distribution of electricity. In exercise of the powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, the Central Government vide Notification No. 45/2010-S.T., dated 20-7-2010 has directed that the service tax payable on transmission and distribution of electricity provided by the service provider, which was not been levied, shall not be required to be paid in respect of the taxable service under the category of Erection, Commissioning or Installation. Non-payment of service tax was provided under the said notification with retrospective effect. Since, the period of dispute involved in this case is from 2004-05 to 2007-08; the benefit of exemption provided under the said notification should be available to the appellant - there are no merits in the impugned order - appeal allowed - decided in favor of appellant.
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