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Accurate Electrical Co. Versus Commissioner of Central Excise, Pune II

2016 (11) TMI 199 - CESTAT MUMBAI

Levy of tax - erection and commissioning of transmission lines - erection of poles required for distribution of electricity for clients - N/N. 45/2010-ST dated 20.07.2010 - Held that: - the activity of appellant as enumerated in paragraph No.2 herein .....

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rdings of notification. Accordingly, we hold that for the period in question in this appeal no tax liability arises. However, we have to note the concern of the learned D.R. that the appellant has collected amounts from their customers as service tax .....

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t - appeal allowed - remand on limited point - decided in favor of appellant. - Appeal No. ST/267/12 - Order No. A/89368/16/STB. - Dated:- 28-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Ad .....

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this case is whether the appellant is liable to service tax on the activities carried out by them in respect of erection and commissioning of transmission lines, erection of poles required for distribution of electricity for clients or otherwise. 4. .....

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hat Government of India has issued Section 11C notification in respect of exemption to the tax on the services rendered in respect of transmission and distribution of electricity. He produces copy of notification No. 45/2010-ST dated 20.07.2010 and a .....

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ification covers the issue but there is a finding that appellant has collected service tax from the service recipients. 7. On consideration of the submissions made by both sides and perusal of records, we find that the activity of appellant as enumer .....

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