TMI Blog2016 (7) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT KOLKATA], where it was held that no service tax is required to be paid for rendering services in relation to transmission and distribution of electricity during the period mentioned in the said Notification - appeal dismissed - decided against Revenue. - ST/1028/2011 - Final Order No. A/30626/2016 - Dated:- 25-7-2016 - Ms. Sulekha Beevi C.S., Member (J) and Shri Madhu Mohan Damodhar, Member (T) Shri Nagraj Naik, Dy. Commissioner (AR), for the Appellant. Shri Nitesh, CA, for the Respondent. ORDER [Order per : Madhu Mohan Damodhar, Member (T)]. - The facts of the case in brief are that the respondent-assessee were executing various contracts for Andhra Pradesh Power Distribution Corporation Ltd., (APPDCL) since 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of records of the case. The issue at hand has been considered in a number of judgments, which have decided the matter in favour of the concerned service providers, for example : (i) M/s. West Bengal State Electricity Transmission Company Ltd. v. CST, Kolkata [2015-TIOL-739-CESTAT-KOL] (ii) S. Ravi Chandran v. CCE, Madurai [2015-TIOL-381-CESTAT-MAD] (iii) M/s. Kedar Constructions v. CCE, Kolhapur [2014-TIOL-2138-CESTAT-MUM = 2015 (37) S.T.R. 631 (Tribunal)]. Even this very Bench has decided this issue in Hyderabad Power Installations Pvt. Ltd. v. CCE, C ST, Hyderabad-II (Final Order No. A/30489/2016, dated 23-5-2016). The relevant portion of the order is reproduced below : The appellant is registered with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1325-CESTAT-MAD] * Kedar Construction v. CCE, Kolhapur [2015 (37) S.T.R. 631 (Tri.-Mumbai)] * UP Rajkiya Nirman Nigam Ltd. v. CCE, Meerut [2015-TIOL-1485-CESTAT-DEL] * Elmech Enterprises v. CCE, Hyderabad-III [2015-TIOL-459-CESTAT-BANG]. 4. We find that the appeal before us is more than amply covered by the above judgments. The relevant portion of the judgment in Elmech Enterprises case is reproduced below : 5. The Notification No. 45/2010-S.T. 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 by the transmis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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