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M/s. Power Network Engineers Pvt. Ltd. Versus Commissioner of Central Excise, Guwahati

2015 (8) TMI 544 - CESTAT KOLKATA

Exemption under Notification No.45/2010 dated 20.7.2010 - erection, commissioning or installation services and works contract services - Held that:- It is Assessee's contention that after 22.6.2010, it needs to be verified whether the appellant are eligible to the Notification No.32/2010-ST dated 22.6.2010 for rendering services relating to distribution of electricity. Both sides agree that for this limited purpose to ascertain the eligibility to the benefit of exemption Notification No.32/2010 .....

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r the Respondent : Shri S.Sharma, Commr.(AR) ORDER Per Dr. D.M. Misra. 1. This is an application seeking waiver of pre-deposit of service tax of ₹ 94.43 Lakhs and penalty of ₹ 92.72 Lakhs imposed under section 78 of the Finance Act, 1994. 2. At the outset Shri Devraj Sahu, ld.Adv. for the applicant submits that the applicant are engaged in providing service under the category of erection, commissioning, or installation services and Works Contract of Service for transmission of electr .....

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its that transmission and distribution of electricity has been exempted retrospectively from the scope of service tax by issuance of Notification No.45/2010-ST dated 20.7.2010 for the period up to 26.2.2010 relating to transmission of electricity and upto 21.6.2010 relating to distribution of electricity. Further, he has submitted that by virtue of Notification No.11/2010-ST dated 27.2.2010 transmission of electricity has been exempted prospectively. He submits that this Tribunal in the case of .....

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es to distribution of electricity. Thereafter the distribution of electricity is governed by Notification No.32/2010 dated 22.6.2010. It is his submission that the applicability of the said notification needs to be verified for the period after 22.6.2010 to September, 2010 by the adjudicating authority, as the Applicant could have rendered the services which relate to distribution of electricity also. 4. After hearing both sides for some time we find that the appeal itself could be disposed of a .....

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