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2018 (8) TMI 361 - AT - Service TaxClassification of services - formulation of the terms of tenders for execution of works, scrutiny of the bids received pursuant to invitation to tender, scrutiny of the bids and award of contracts on appraisal of the bids and remittances of funds received from REC to the contractors after retaining a commission for channelizing the funds - Whether the services are Erection, commissioning or installation service or otherwise? - N/N. 45/2010-ST dated 20/07/2010. Held that:- Identical issue was decided by this Tribunal in the case of M/s M.P. Power Transmission Co. Ltd. Vs Commissioner of Customs, Central Excise, Bhopal [2011 (2) TMI 982 - CESTAT, NEW DELHI], where it was held that Notification No. 11/10-S.T., dated 27th February, 2010 exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any other person (service receiver) from 27-2-2010. Further for the past period upto 26-2-10, Ministry has issued Notification No. 45/2010 dated 20-7-10 exempts such service invoking provision under Section 11C of the Central Excise Act read with Section 83 of the Finance Act, 1994, demand not sustainable. No service tax is payable by the assessee - penalties also set aside - appeal allowed - decided in favor of appellant.
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