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2015 (11) TMI 472 - CESTAT KOLKATA

2015 (11) TMI 472 - CESTAT KOLKATA - TMI - Waiver fo pre deposit - Consulting Engineer's Services - exemption from service tax under Notification No.45/2010/ST dated 20.07.2010 - Bar of limitation - Held that:- Proportionate cost of existing infrastructure, which has been separately shown and collected in the respective invoices along with supervision charges, cannot be considered as taxable service under the category of "Consulting Engineer's Services". Thus, on this count, the Applicant could .....

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"Consulting Engineer's Service. Prima-facie, on going through the impugned order, we find that the ld. Commissioner was not convinced with the evidences placed before him and rejected the claim of the Applicant that these input service are used in rendering the taxable service. - Considering, the Applicant is a Public Sector Undertaking and also keeping in view the interest of Revenue, it would be appropriate, at this stage, to direct the Applicant to deposit ₹ 5.00 lakhs - Partial stay g .....

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he ld.Advocate for the Applicant, submits that the Applicant is a Govt. of Odisah Undertaking and are engaged in providing 'transmission of electricity service' and also various supervision services classifiable under the taxable category of "Consulting Engineer's Services". He submits that the transmission of electricity services has been exempted from service tax under Notification No.45/2010/ST dated 20.07.2010. However, they have discharged service tax on supervision ch .....

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being shown and collected separately in the respective invoices and there has been no connection between the said charges and the supervision charges i.e. Consulting Engineer's Services. Regarding confirmation of demand on cenvat credit, the ld.Advocate submits that the input services, namely, security services and telephone services are rendered in connection with taxable output services, that is, "Consulting Engineer's Services" and not used in providing exempted service of .....

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39;s Services". In this connection, he refers to Para 5.11 (b) of the impugned order, wherein the ld. Commissioner has recorded a categorical findings in this regard. Regarding confirmation of cenvat credit, the ld. A.R. for the Revenue submits that the security services and telephone services are the services, which cannot be segregated for the purposes of rendering taxable and non-taxable services under the category of "Consulting Engineer's Services" and 'Transmission o .....

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