Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 471 - CESTAT MUMBAI

2016 (2) TMI 471 - CESTAT MUMBAI - TMI - Taxability of supervision charges collected from the consumer of electricity in outride contribution scheme in relation to power supply. - appellant submits that the services are related to supply and distribution of electricity to the consumer. This services have been exempted from retrospective effect for the period upto 21st June 2010 vide Notification No. 45/2010-ST dated 20/7/2010 issued under Section 11(C) of Central Excise Act, 1944 therefore deman .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AND RAMESH NAIR, JUDICIAL MEMBER For The Appellant : D.R. Gadekar, Adv. For The Respondent : A.K. Goswami, Addl. Commissioner (AR) ORDER Ramesh Nair, Judicial Member - This appeal is directed against order in appeal No. AGS/164-165/109/2009, 109/2011 dated 26/9/2011 passed by the Commissioner (Appeals), Central Excise and Customs, Aurangabad wherein Ld. Commissioner (Appeals) partially allowed the appeal of the appellant inasmuch as demand of service tax was upheld, however penalty imposed unde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

novo adjudication as in the first round the matter was remanded by the Tribunal to the adjudicating authority. In the appeal, the Commissioner (Appeals) upheld the demand, however dropped the penalty vide the impugned order dated 26/9/2011. 3. Shri. D.R. Gadekar, Ld Counsel for the appellant submits that the services are related to supply and distribution of electricity to the consumer. This services have been exempted from retrospective effect for the period upto 21st June 2010 vide Notificatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tion No. 45/2010-ST, he submits that the service of transmission and distribution of electricity are only exempted whereas in the present case it is a services of consulting engineering services which was not covered under the exemption notification. 5. We have carefully considered the submissions made by both sides. 6. The limited issued to be decided is whether the service in question is covered under the notification no. 45/2010-ST dated 20/7/2010 which reproduced below: Electricity -Exemptio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alled '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 e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mission and distribution of electricity during the aforesaid period. From careful reading of the above notification, we find that all the taxable services related to transmission and distribution of electricity are exempted. As per the facts of the present case it is undisputed that so called consulting engineer Service is provided in relation to supply and distribution of electricity to the consumer, therefore in our considered view the service in question is also covered under the exemption no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pplications were dealt in both the appeals. Thereafter, the matters travelled upto Hon'ble High Court of Madhya Pradesh and as per directions of the Hon'ble High Court of Madhya Pradesh, this Tribunal has to dispose of these appeals in time bound period. Hence, the preliminary objection raised by the Id. DR is rejected. 9. We find that Notification No. 11/10-S.T., dated 27th February, 2010 exempts services relating to transmission and distribution of electricity provided by a person (ser .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version