TMI Blog2015 (10) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax leviable thereon, prospectively. Similarly, Notification No. 32/2010-S.T., dated 22-6-2010 granted exemption to taxable service provided to any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003, for distribution of electricity, from the whole of service tax leviable thereon, prospectively. - taxable service of “erection, commissioning or installation service”, when provided in relation to transmission of electricity/electrical energy would be covered by the immunity/exemption, as the case may be. - prima facie case in favour of the petitioner/appellant - Stay granted. - ST/55482/2013 - Stay Order No. ST/SO/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no dispute at this stage of the proceedings. 3. The petitioner and REC entered into other agreements with the respective State Governments and State Power Utilities. In terms of such agreements, the petitioner provided certain other services including formulation of the terms of tenders for execution of works in terms of sanction granted by REC to proposals of the concerned State Governments - State Power Utilities; scrutiny of the bids received pursuant to invitation to tender, i.e. bids by contractors for carrying out electrification works; scrutiny of the bids and award of contracts on appraisal of the bids; and in addition, on the request of State Governments - State Power Utilities remittances of funds received from REC (for the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to immunity from levy and collection of service tax and the corresponding liability to interest and penalties, in view of Notification No. 45/2010-S.T., dated 20-7-2010; Notification No. 11/2010-S.T., dated 27-2-2010 and Notification No. 32/2010-S.T., dated 22-6-2010. These notifications were considered by this Tribunal in the Final Order No. 56642/2013 in an appeal preferred by Noida Power Company Ltd. - 2014 (33) S.T.R. 383 (Tri.-Del.). This Tribunal concluded, on consideration of the Exemption Notification dated 22-6-2010 and the immunity Notification dated 20-7-2010 (referred to supra) that all taxable services provided in relation to distribution of electrical services are not liable to service tax; that the expression in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as those taxable services which have a direct connect with the transmission of electricity and not all taxable services provided prior to the actual process of transmission or evacuation of electrical energy. 6. Notification No. 45/2010-S.T., dated 20-7-2010 has granted immunity from service tax in respect of all services relating to transmission and distribution of electricity provided during the specified period relating to transmission of electricity upto 21-2-2010 and in relation to distribution of electricity upto 21-6-2010. Notification No. 11/2010-S.T., dated 27-2-2010 exempted taxable services provided for transmission of electricity from the whole of the service tax leviable thereon, prospectively. Similarly, Notification No. 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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