TMI Blog2010 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... that their activity is fully covered by the 11C Notification No. 45/2010-S.T., dt. 20-7-2010, wherein the Government of India has excluded all taxable services related to transmission of electricity and distribution of electricity - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty - Rs. 1000/- u/s 75. (d) Penalty - Rs. 41,70,902/- u/s 78. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the erection commissioning services and rent-a-cab services. The appellant herein is providing erection and commissioning services to Gulbarga Development authority and rent-a-cab services to electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Tri. - LB.)] will cover the issue and the contract can be vivisected and service tax can be levied. 6. On a careful consideration of the submissions and case records, we find that the Government of India vide Notification No. 45/2010-S.T., dt. 20-7-2010 had granted exemption to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, which were not being levied according to the said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the business of transmission and distribution of electricity. At this juncture, we find that the appellant has made out a prima facie case for waiver of pre-deposit towards service tax liability involved in the erection commissioning services. As regards the service tax on rent-a-cab services, we find that the appellant has already deposited an amount of Rs. 45,000/- in respect of rent-a-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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