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2019 (2) TMI 580 - AT - Service TaxErection, Commissioning or Installation Services - appellant is engaged in providing services in relation to laying and conversion of power transmission lines and providing services to various DISCOMS under Transmission Corporation of Andhra Pradesh and A.P. Transco etc. - N/N/. 45/2010-ST, dated 20.07.2010 - period involved in this case is 10.09.2004 to 30.09.2008 - Held that:- On perusal of the notification No. 45/2010-ST, dated 20.07.2010, it is found that the said notification grants retrospective exemption to all the service providers for the taxable services relating to transmission and distribution of electricity till 21.6.2010. The said notification covers the period involved in the case in hand - the demand for the service tax liability, interest thereof and the penalties imposed on this account on Erection, Commissioning or Installation Services are unsustainable. GTA Services - transportation of goods by road - Held that:- The said services are received by the appellant and we also note that appellant had already discharged the tax liability along with interest - the tax liability and the interest thereof needs to be upheld. Penalty - Held that:- For the period in question, the entire taxability on Goods Transport Agency service is in the hands of the recipient of the services was in a fluid state and was being contested at different forums - appellant had made out a case under section 80 of the Finance Act, 1994 for setting aside the penalty imposed and has also made out a case under section 73 (3) of the Finance Act, 1994 - Penalty set aside. Appeal disposed off.
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