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2023 (7) TMI 545 - CESTAT HYDERABADLevy of Service Tax - Erection, Commissioning and Installation services (ECIS) - small contractor undertaking various works in the nature of erection and commissioning, repair jobs of transformers, cables, etc., providing services to Andhra Pradesh State Power Distribution Company Ltd (APSPDCL) - HELD THAT:- The issue is no longer res integra and the same has been decided in favour of the Appellant by the Coordinate Bench of this Tribunal in the case of SHRI GANESH ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX [2014 (2) TMI 436 - CESTAT BANGALORE] wherein, this Tribunal was considering similar issue of services having been provided to the same principal APSPDCL under the heads Management, Maintenance & Repair service, ECIS and others. This Tribunal held that the services provided to transmission and distribution company are exempt under Notification No. 45/2010-ST dated 20.07.2010. Thus, the issue is wholly covered by the judgment of the Coordinate Bench in the case of Shri Ganesh Enterprises - impugned order set aside - appeal allowed.
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