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TMI Blog2010 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : M.V. Ravindran, Member (J)] . - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a) Service Tax - Rs. 41,70,902/- (b) Interest. (c) Penalty - Rs. 1000/- u/s 75. (d) Penalty - Rs. 41,70,902/- u/s 78. 2. Heard both sides and perused the records. 3.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue involved will not be covered by 11C notification and the said notification is for the transmission and distribution of electricity while the activity undertaken by the appellant is prior to the services rendered. He would also submit that the decision of the Larger Bench of the Tribunal in the case of CCE, Raipur v. BSBK Pvt. Ltd. [2010 (18) S.T.R. 555 (Tri. - LB.) = 2010 (253) E.L.T. 522 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called 'the service provider') to any other person (hereinafter called 'the service receiver'), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th day of February, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various arguments which were made, we find that the said Notification, prima facie, may cover the issue in favour of the assessee as regards the service tax liability on the 'erection & commissioning' charges as it is not disputed that the said services are rendered to HESCOM, which is the business of transmission and distribution of electricity. At this juncture, we find that the appellant has m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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