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2017 (9) TMI 1120 - AT - Service TaxErection, commissioning or installation services - works contract services - management, maintenance or repair services - works orders/ agreements executed by the appellants mainly for Jodhpur Vidyut Vitran Nigam Nigam Ltd. and Dakshin Haryana Bijli Vitran Nigam - N/N. 11/2010-ST dated 27.02.2010 - Held that: - Admittedly the appellants are providing various services, which are connected to transmission/ distribution of electricity. All such services provided in relation to transmission or distribution of electricity by a person to any other person has been exempted by the N/N. 45/2010-ST dated 20.07.2010, which was issued in terms of Section 11 C, for retrospective operations - the services rendered by the appellant in connection with transmission (upto 26.02.2010) and distribution (upto 21.06.2010) are exempted from tax liability. For the period post 26.02.2010 (for transmission), as the Notification stipulates that taxable service provided to any person, by any other person for transmission of electricity is exempt from Service Tax. Neither the taxable service nor the provider of service, nor the recipient of service is qualified by any restriction. The Revenue contends that the service for transmission of electricity is only exempt - the services rendered by the appellant, wherever they are for transmission of electricity are to be exempted. In other words, the exemption under N/N. 11/2010-ST is not only for the taxable service of transmission of electricity. Regarding confirmation of Service Tax under works contract service, we note that the application of Notification No.11/2010 has to be examined in view of the above findings and the tax liability has to be calculated only with reference to such taxable services, which are not for transmission of electricity. Appeal allowed by way of remand.
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