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2023 (7) TMI 1298 - CESTAT HYDERABADLevy of service tax - services provided to Andhra Pradesh Central Power Distribution Company Ltd., (APCPDCL) and Andhra Pradesh Northern Power Distribution Company Ltd., (APNPDCL) - suppression of facts or not - levy of penalty - HELD THAT:- Same issue arose before this Tribunal Co-Ordinate Bench in the case of SHRI GANESH ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX [2014 (2) TMI 436 - CESTAT BANGALORE] wherein 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 taxable service provided in relation to transmission and distribution of electricity during the period upto 26.02.2010. Accordingly, as a consequence of the exemption granted the service tax liability of the assessee was held, that the same stands eclipsed and accordingly the demand was set aside allowing the appeal. The said order have been following by this Bench in SRI VENKATESWARA ELECTRICAL AND POWER EQUIPMENT CO. VERSUS COMMISSIONER OF CENTRAL TAX, GUNTUR [2023 (7) TMI 545 - CESTAT HYDERABAD] wherein also the assessee was a small contractor undertaking various works like erection and commissioning, repair of transformers, cables etc to power distribution companies. 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. Penalties - HELD THAT:- There are no malafide or suppression in non-payment of the tax. Accordingly, penalties for the whole period are set aside. The appeal of Revenue is dismissed.
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