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M/s UP Rajkiya Nirman Nigam Ltd Versus Commissioner of Central Excise, Meerut-I

2015 (8) TMI 66 - CESTAT NEW DELHI

Erection, Commissioning or Installation Service - Rural Electrification - Exemption under Notification No.32/2010-ST, dated 22.06.2010 read with Notification No.45/2010-ST - Held that:- Service tax payable on all services relating to transmission and distribution of electricity provided by the service provider to the service recipient is not required to be paid. We have seen the related contracts entered by the appellant with M/s. UPCL. It is evident from there that the service rendered by the a .....

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energy cannot be effectively accomplished without installation of sub-station, transmission towers and installation of meters." Indeed similar demands against M.P. Power Transmission Co, Ltd raised by CCE, Bhopal and Pachimanchal Vidut Vitran Nigam Ltd. Raised by CCE, Meerut were set aside by CESTAT in the cases of M.P. Power Transmission Co. Ltd.. Vs. CCE, Bhopal [2011 (2) TMI 982 - CESTAT, NEW DELHI] and Paschimanchal Vidut Vitran Nigam Ltd. Vs. CCE, Meerut- [2012 (8) TMI 688 - CESTAT, NEW DEL .....

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dated 12.05.2009 in terms of which service tax demand of ₹ 1,33,95,159/- was confirmed along with interest and penalties under Erection, Commissioning or Installation Service (ECIS) provided to M/s. Uttranchal Power Corporation Ltd. (UPCL). 2. The appellant signed a contract dated 12.01.2006 with UPCL to undertake the assignment work of rural electrification within the state of Uttranchal under Rajeev Gandhi Grameen Vidyutikaran Yojna on turnkey basis for a sum of ₹ 37,22,20,407/-. .....

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source responsibility on turnkey basis". The above sum was inclusive of excise duty, sales tax, WCT, etc. The adjudicating authority after discussing the definition of ECIS as given in Section 65 (39a) of the Finance Act, 1994 held that the service rendered was covered under ECIS and confirmed the impugned demand along with interest and penalties. 3. The appellant has contended that the said demand is no longer sustainable in the wake of Notification No.32/2010-ST, dated 22.06.2010 read wi .....

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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 serv .....

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