9911796707
TMI Blog2017 (9) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... different contracts. The dispute in the present appeal relates to tax liability of the appellant with reference to 108 works orders/ agreements executed by the appellants mainly for Jodhpur Vidyut Vitran Nigam Nigam Ltd. and Dakshin Haryana Bijli Vitran Nigam. Proceedings were initiated to demand and recover Service Tax from the appellants on various services rendered in terms of these contracts. The original authority in the impugned order held that the appellants are liable to pay Service Tax of Rs. 1,23,64,174/- for the period 2007-08 to 2011-12. He also imposed equal amount of penalty under Section 78 and further a penalty of 5,000/-, Rs. 3,25,600/- and Rs. 82,000/- under Section 77 of the Finance Act, 1994. Penalty under Section 76 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity, if any, has to be only under works contact service. The confirmation of demand under erection, commissioning or installation service is not sustainable. Regarding confirmation of demand under works contract service post 26.02.2010, he contended that wherever the work is relating to transmission of electricity the same is exempted in terms of Notification No.11/2010. For those contracts, which are not in connection with transmission of electricity re-computation of tax liability has to be made considering the abatement available to the works contract service as the values taken are on the gross basis. As the tax has not been charged in invoice and the amount was not originally had any reference to the tax, calculation of tax liability, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of the appellant, as the Notification stipulates that taxable service provided to any person, by any other person for transmission of electricity is exempt from Service Tax. Neither the taxable service nor the provider of service, nor the recipient of service is qualified by any restriction. The Revenue contends that the service for transmission of electricity is only exempt. We find that the services rendered by the appellant, wherever they are for transmission of electricity are to be exempted. In other words, the exemption under Notification No.11/2010-ST is not only for the taxable service of transmission of electricity. The appellants claimed that there is no tax liability under erection, commissioning or installation service for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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