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2017 (5) TMI 622

lied by the client and in the last contract with M.s Om Power Corporation Ltd., the material was in the scope of the appellant - taxability - Held that: - all taxable services relating to transmission of electricity during the period upto 26.022.2010 and to distribution of electricity upto 21.06.2010 were exempted retrospectively as per N/N. 45/2010-ST dated 20.07.2010 - similar issue decided by the Tribunal in the case of CCE & C, Nashik Vs. S.Z. Dhanwate Engineering Works [2016 (1) TMI 676 - CESTAT MUMBAI], where it was held that Central Government had retrospectively exempted all the services rendered to the transmission and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010 - the service tax is not liable in .....

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he demands: S. No Contract awarded by Nature of contract Basis of ST Demand ST Demanded 1. M/s Pioneer Genco Ltd. All materials supplied by Client CICS, without any abatement Period 2005-06 & 2006-07 Rs.25,57,446/- 2. M/s Pioneer Power corporation Ltd. All materials supplied by Client CICS, without any abatement Period 2005-06 & 2006-07 Rs.4,35,69,257/- 3. M/s Om Power corporation Ltd. Materials in the scope of the appellant CICS, with abatement Period 2009-10 Rs.11,80,010/- Total Rs.4,73,08,713/- 4. Department also demanded service tax of ₹ 71,56,734/- from the appellant on CHS, allegedly provided to M/s. Penna Cements. 5. With this background heard Sh. G. Natarajan, Ld. Counsel for the appellant and Sh. Guna Ranjan, Ld. AR f .....

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vice provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable service relating to transmissions and distribution of electricity during the aforesaid period. 7. The Tribunal in the case of CCE & C, Nashik Vs. S.Z. Dhanwate Engineering Works [2016-TIOL-108-CESTATE-MUM] dated 04.12.2015 has clarified above notification by mentioning as follows: 3. It is his submission that while disposing the appeal filed by the assessee in respect of the remission of service tax under manpower recruitment and supply agency service for recruiting and supply of manpower to M/s. Maharashtra State Electricity Distribution Company (MSEDL)/NTPS Nashik by th .....

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and Shri Ganesh Enterprises Vs CC & ST, Hyderabad-III in [2014 (35) STR 348 (Tri-Bang)]. By following the ratio laid down by the Tribunal supra, we are of the view that the service tax is not liable in the instant case. 8. Another issue in the present appeal is pertaining to the demand of service tax under cargo handling services of ₹ 71,56,734/- for the period October 2005 to May 2007, under the cargo handling service. The appellant is providing the services for transportation of the cement. The department has demanded the service tax under the cargo handling services. Being aggrieved, the appellant has filed the appeal. 9. After hearing both sides and perusal of the records, it appears that the Board s Circular No.104/7/2008 dat .....

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nents and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No.334/4/2006-TRU dated 28.2.2006 (para 3.2 and 3.3) and F.No.334 1/2008-TRU dated 29.2.2008 (para 3.2. and 3.3.), a composite service, even if it consists of more than one service, should be treated as a single service base on the main or principal service and accordingly classified. While taking a view, principle is to identify the essential features of the transaction. The method of invoicing does not alter the single composite nature of the service and classification in such cases are based on essential character by applying the principle of classification enumerated in section 65A. Thus, if any ancillary/intermediate se .....

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