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2015 (10) TMI 52 - AT - Service TaxWaiver of pre-deposit - Recovery of interest and penalty under Sections 76 and 78 - erection, commissioning or installation service - Held that:- Notification No. 45/2010-S.T., dated 20-7-2010 has granted immunity from service tax in respect of all services relating to transmission and distribution of electricity provided during the specified period relating to transmission of electricity upto 21-2-2010 and in relation to distribution of electricity upto 21-6-2010. Notification No. 11/2010-S.T., dated 27-2-2010 exempted taxable services provided for transmission of electricity from the whole of the service tax leviable thereon, prospectively. Similarly, Notification No. 32/2010-S.T., dated 22-6-2010 granted exemption to taxable service provided to any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003, for distribution of electricity, from the whole of service tax leviable thereon, prospectively. - taxable service of “erection, commissioning or installation service”, when provided in relation to transmission of electricity/electrical energy would be covered by the immunity/exemption, as the case may be. - prima facie case in favour of the petitioner/appellant - Stay granted.
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