TMI Blog2016 (2) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ulting 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 notification No. 45/2010-ST dated 20/7/2010. - Demand set aside - Decided in favor of assessee. - APPEAL NO. ST/683/2011 - A/85100/16/STB - Dated:- 3-12-2015 - P.S. PRUTHI, TECHNICAL MEMBER 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, Aura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Shri. A.K. Goswami, Ld. Addl. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. As regard applicability of the Notification 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 -Exemption to all taxable services relating to transmission of electricity ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod. 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 notification No. 45/2010-ST dated 20/7/2010. On going through the judgments cited by the Ld Counsel, we find that on the identical services the said exemption notification was extended. Operating portion of the judgments are reproduced below: M.P. Power Transmission Co. Ltd. 8. We are not on agreement w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the incidence of levy of service tax. Admittedly, the assessee is engaged in transmission and distribution of electricity after purchasing the same from U.P. Power Corporation Limited. Since the assessee is selling electricity to the consumer, in our view for billing the consumer for electricity consumed it is essential to install the electricity meter having capacity to withstand the load provided to the consumer. Thus, any activity or service like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to the transmission and distribution of electricity provided by the service provider to the service receiver. Thus, in our considered view such service, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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