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2017 (5) TMI 622 - AT - Service TaxCommercial or Industrial Construction Services (CICS) - Cargo Handling Services - three contracts in respect of CICS were awarded in their favour where two contracts were with the materials supplied by the client and in the last contract with M.s Om Power Corporation Ltd., the material was in the scope of the appellant - taxability - Held that: - all taxable services relating to transmission of electricity during the period upto 26.022.2010 and to distribution of electricity upto 21.06.2010 were exempted retrospectively as per N/N. 45/2010-ST dated 20.07.2010 - similar issue decided by the Tribunal in the case of CCE & C, Nashik Vs. S.Z. Dhanwate Engineering Works [2016 (1) TMI 676 - CESTAT MUMBAI], where it was held that Central Government had retrospectively exempted all the services rendered to the transmission and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010 - the service tax is not liable in the instant case. Cargo handling services - for the period October 2005 to May 2007 - Board’s Circular No.104/7/2008 dated 06.08.2008 - Held that: - the appellant is not providing Cargo Handling Service but only GTA service. The recipient is already paying the tax. Therefore there cannot be any liability on Cargo Handling Services. Appeal allowed - decided in favor of appellant.
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