TMI Blog2012 (8) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to the transmission and distribution of electricity provided by the service provider to the service receiver - claim of benefit of Notification No. 45/2010-ST allowed - in favour of assessee. - ST/508 & 570 OF 2010 - ST/A/524-525 OF 2012-CUS, ST/S/806 OF 2012-CUS - Dated:- 2-7-2012 - AJIT BHARIHOKE, AND RAKESH KUMAR, JJ. J.K. Mittal and Arun Gulati for the Appellant. B.L. Soni for the Respondent. ORDER Justice Ajit Bharihoke, President - By this order, we propose to dispose cross appeals filed by the appellant M/s Paschimanchal Vidyut Vitran Nigam Ltd. (hereinafter referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment was of the view that the income shown under the head "other income" in the balance sheet for the relevant financial years was in respect of amounts received by the assessee appellant for providing taxable service i.e. "erection, commissioning and installation" as also "technical testing and analysis". Accordingly, based on profit and loss statement, the appellant assessee was served with show-cause notice dt. 17.10.2008 raising demand of service tax amounting to Rs.16,61,39,016/- for the period 2003-04 and 2004-05. 5. The appellant contested the show cause notice and claiming that the income shown in the statement of account for the years 2003-04 and 2004-05 under the head "other income" comprised of- a. Interest on loan to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand and preferred appeal No. ST/570/2010. 9. Shri J.K. Mittal, ld. Counsel appearing for the appellant assessee has placed reliance upon the Notification No. 45/2010-ST dt. 20.07.2010 and submitted that vide this notification Central Government has exempted persons engaged in transmission and distribution of electricity from levy of service tax in respect of taxable service relating to transmission and distribution of electricity retrospectively. Thus, it is pleaded that in view of exemption notification, impugned order confirming demand and imposing penalty is not sustainable in law. 10 . Shri B.L. Soni, learned AR for the revenue on the contrary has submitted that benefit of notification No. 45/2010-ST would be available to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994) (hereinafter referred to as 'the Finance Act'), on 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, 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 of 1944), read ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
