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2016 (11) TMI 199 - AT - Service TaxLevy of tax - erection and commissioning of transmission lines - erection of poles required for distribution of electricity for clients - N/N. 45/2010-ST dated 20.07.2010 - Held that: - the activity of appellant as enumerated in paragraph No.2 herein above is undisputed and is in respect of transmission and distribution of electricity and undisputed also. If that be so, we hold that Notification No. 45/2010 dated 20.07.2010 will apply in full force for the period covered in this appeal as per wordings of notification. Accordingly, we hold that for the period in question in this appeal no tax liability arises. However, we have to note the concern of the learned D.R. that the appellant has collected amounts from their customers as service tax. Since no records are produced, we remit the matter back only for a limited purpose to examine whether appellant has collected service tax from their customers/clients during the period, if so same should be recovered with interest from the appellant - appeal allowed - remand on limited point - decided in favor of appellant.
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