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2017 (12) TMI 1194 - AT - Service TaxWorks Contract Service - transmission and/ or distribution of electricity - benefit of N/N. 45/2010-ST dt. 20.7.2010 - CBEC Circular No. 123/5/2010-TRU dt. 24.5.2010 - Held that: - N/N. 45/2010-ST dt. 20.7.2010 issued under Section 11C of the Central Excise Act, 1944 exempts for the period upto 26th day of February 2010 for all taxable services relating to distribution of electricity. Vide N/N. 11/2010-ST dt. 27.2.2010 the taxable services provided for transmission of electricity have been exempted - From the above, it is apparent that any services provided for transmission of electricity are exempted for the entire period. The services provided relating to distribution of electricity are exempted upto 21st day of June 2010 and all services relating to transmission of electricity are exempted upto 26th day of February 2010 in terms of N/N. 45/2010 read with N/N. 11/2010-ST. - The order in so far as it relates to the service provided in respect of transmission and distribution of electricity is set aside and the matter is remanded to the Commissioner for fresh adjudication after examining all the contracts individually for this purpose. Benefit of N/N. 1/06 - appellants failure to provide the necessary documentary evidence in support of the claim that fulfill the condition of the notification - Held that: - The appellant has contended that both these conditions can be verified and returns filed by them and by the invoices issued by the appellant itself apparent that these conditions can easily be verified and the Commissioner has not examined the issue in proper perspective and has simply dismissed the defense without application of mind - matter is remanded to the Commissioner. Abatement in respect of GTA service - N/N. 32/04-ST - denial on account of appellant failure to submit the necessary documents - Held that: - The Revenue has prescribed procedure in this regard wherein GTA service recipient can make necessary declaration and on that basis abatement under N/N. 32/04-ST is allowed. The appellant has not followed the said procedure which has been prescribed vide F. No. 166/13/2006 CX.4 dt. 12.3.2007, wherein CBEC has clarified that if the service provider makes a declaration on the consignment notes then the said declaration would be accepted. It is seen that the appellant have neither followed that procedure nor made any attempt to satisfy the said notification. In these circumstances appeal filed by the appellant cannot be entertained - appeal dismissed. Appeal is partly allowed by way of remand and partly dismissed.
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