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M/s Hyderabad Power Installations Pvt Ltd. Versus CC, CE & ST, Hyderabad-II

2016 (7) TMI 599 - CESTAT HYDERABAD

Erection Commissioning or Installation Services (ECIS) - Activity of supply of material, erection and installation of sub-stations, related lines, installation of transformers and other electrical equipments etc. - Held that:- the demand raised under .....

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Authorised Representative for the Appellant. None for the Respondent. ORDER The appellant is registered with the Service Tax Department. On verification of records it emerged that the appellant had entered into contract agreements with Power Distrib .....

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ess organisation and received payment to that effect. The department entertained the view that the appellant has provided taxable services under the category of Erection Commissioning or Installation Services (ECIS) and Renting of Immovable Property .....

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ory of ECI Services. Demand of ₹ 4,91,145/- was confirmed on services rendered under the category of Renting of Immovable Property. Hence this appeal. 3. The learned Counsel appearing for the appellant Shri R. Raghvendra Rao submitted that the .....

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014-TIOL-187-CESTAT-BANG] K. Shanmugavelu Vs CCE, Mudurai [2014-TIOL-1325-CESTAT-MAD] Kedar Construction Vs CCE, Kolhapur [2015 (37) S.T.R. 631 (Tri-Mumbai] UP Rajkiya Nirman Nigam Ltd Vs CCE, Meerut [2015-TIOL-1485-CESTAT-DEL] Elmech Enterprises Vs .....

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10-ST provides exemption to all taxable services relating to transmission and distribution of electricity by a person to another person during the relevant period covered by the proceedings. It is not limited only to taxable service of transmission b .....

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