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2018 (5) TMI 1133 - AT - Service TaxRejection of VCES-1 declaration - N/N. 32/2010-ST dated 22.06.2010 - the respondent had entered into a contract for supply, erection and commissioning of 33/11 KV sub-station with MSEDCL (Maharashtra State Electricity Distribution Co. Ltd.) - Held that: - to avail the benefit of N/N. 32/2010-ST, the provider of service should be either 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 - this aspect of the notification has not been examined in the impugned order. It is not to clear as how the respondent falls under this category. Thus the impugned order is not comprehensive to the extent. The review order also does not challenge the applicability of CBEC Circular No. 123/5/2010-TRU dated 24.05.2010, the benefit of which has been granted to the respondents. Matter remanded for re-verification - appeal allowed by way of remand.
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