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2018 (8) TMI 1685 - AT - Service TaxErection Installation & Commissioning service - N/N. 1/2006-ST dated 01.03.2006 - Distribution of electricity or not? - taxability. Held that:- Undisputedly in present case the respondents were providing the services under the category of “Erection Installation & Commissioning” service to Maharashtra State Electricity Distribution Company Limited (MSEDCL), which is a company engaged in distribution of electricity - vide various related notifications issued, it is quite evident that all the taxable services provided by any person in relation to the distribution of electricity and the taxable services provided by the distribution company for the distribution of electricity have been exempted from the payment of service tax since inception. The notification No 11/2010-ST and 32/2010-ST have been rescinded by the Notification No 34/2012-ST dated 20.06.2012 and hence service tax in respect of these service tax was payable from the said date. In view of the exemption contained in the notification No 11/2010-ST, the taxable services provided by the respondents to the M/s MSEDCL continue to remain exempted. For availing the benefit of the exemption under N/N. 11/2010-ST the service provider need not be a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003(36 of 2003). The said conditions are necessary only in case if the exemption was being allowed under notification No 32/2010-ST. Appeal dismissed - decided against Revenue.
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