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2016 (10) TMI 915 - CESTAT NEW DELHI

2016 (10) TMI 915 - CESTAT NEW DELHI - TMI - Classification of services - composite services - activities connected with power distribution such as setting up of sub-stations including transformers and other electrical equipments, civil construction work, etc. - classified under Erection, Commissioning or Installation Services or under Works Contract service - N/N.45/2010-ST, dated 20.07.2010 - reference made to the decision of the case CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SU .....

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n the nature of services relatable to transmission or distribution of electricity. Matter remanded to the original adjudicating authority to examine each work contract and record the finding and give the exemption benefit in respect of those instances except which are not covered by the Notification - appeal disposed off by way of remand. - ST/695 & 696/2011-CU[DB] - Final Order Nos.54007-54008/2016 - Dated:- 28-9-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. V. Padmanabhan, Member (Technic .....

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activities connected with power distribution such as setting up of sub-stations including transformers and other electrical equipments, civil construction work, etc. They carried out several work order received from agencies such as CPWD, Delhi Industrial Development Corporation, etc. In the two Show Cause Notices, Revenue took the view that the services rendered by the appellant were classifiable under Erection, Commissioning or Installation Services (ECIS) and leviable to service tax. Demands .....

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ing of service. He relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015(39) STR 913 (SC)] and argued that the orders executed by them would not be leviable to service tax for the period upto 31.05.2007. For the period from 01.06.2007, they would be classifiable as Works Contract service. 5. Ld. consultant also argues that the activities undertaken by them were in the nature of service rendered for transmission or distribution of .....

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by them were covered under this retrospective Notification and hence demands merit to be established. 6. Ld. Departmental Representative, on the other hand, submits that even though Notification No.45/2010-ST has granted the benefit of exemption for all services in relation to transmission and distribution of electricity, it is required to examine whether the services rendered by the appellant are in fact relating to either transmission of electricity or distribution of electricity. He, in fact, .....

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