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2019 (7) TMI 520 - AT - Service TaxApplicability of exemption notification - Construction services - services to Ghaziabad Development Authority, U.P. Jal-Nigam and various other Government Authorities - period from 01.04.2009 to 31.03.2014 - HELD THAT:- Reliance placed in the case of M/S. SHIV SHANKAR ELECTRICALS AND CONTRACTORS VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, GHAZIABAD [2019 (1) TMI 1593 - CESTAT ALLAHABAD] wherein it was decided that taking into consideration the exemption provided through Notification No.45/2010-ST dated 20.07.2010 and Notification No.11/2010-ST dated 27.02.2010, the service tax on construction of electric substation is not sustainable. It is settled by now that construction of electric Substation is also related to transmission of electricity - the demand of service tax of ₹ 64,22,925/- along with equal penalty is set aside. Demand of around ₹ 1.55 lakhs - HELD THAT:- The learned Counsel for service provider has submitted that the services were provided to a trust and the same was exempted. However, they are not in position to establish through record that the services were provided to trust and therefore, they are not contesting the service tax and interest but they are contesting penalty on the same - penalty set aside - demand with interest upheld. Appeal allowed in part.
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