TMI Blog2017 (12) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... fter examining all the contracts individually for this purpose. Benefit of N/N. 1/06 - appellants failure to provide the necessary documentary evidence in support of the claim that fulfill the condition of the notification - Held that: - The appellant has contended that both these conditions can be verified and returns filed by them and by the invoices issued by the appellant itself apparent that these conditions can easily be verified and the Commissioner has not examined the issue in proper perspective and has simply dismissed the defense without application of mind - matter is remanded to the Commissioner. Abatement in respect of GTA service - N/N. 32/04-ST - denial on account of appellant failure to submit the necessary documents - Held that: - The Revenue has prescribed procedure in this regard wherein GTA service recipient can make necessary declaration and on that basis abatement under N/N. 32/04-ST is allowed. The appellant has not followed the said procedure which has been prescribed vide F. No. 166/13/2006 CX.4 dt. 12.3.2007, wherein CBEC has clarified that if the service provider makes a declaration on the consignment notes then the said declaration would be accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able between grids/sub-stations/transformers en-route are non-taxable in the light of the said circular. 2.3. Ld. Counsel argued that these services The Operative part of Board Circular No. 123/2010-TRU, dated 24.5.2010 reads as under: 3. The taxable status of various activities, on which disputes have arisen- Based on the foregoing, the following would be the tax status of some of the activities in respect of which disputes have arisen- S. No. Activity Status 1. Shifting of overhead cables/wires for any reasons such as widening/renovation of roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994. 2. Laying of cables under or alongside roads Not a taxable service under any clause of sub-section (105) of Section 65 of the Finance Act, 1994. 3. Laying of electric cables between girds/sub-stations/transformer station en route Not a taxable service under any clause of sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of sub-station and laying of High Tension/Low Tension lines, which together constitute the activity of distribution of electricity. Similarly he argued that the work order of Executive Engineer, LWPD Wardha was of shifting of electric line, which is in the nature of transmission and distribution of electricity. He adopted the same work for the work done in respect of Executive Engineer, Bemla Yavatmal, BHEL and Sanskar Agro Processors, Wardha. 2.7. Ld. Counsel further argued that in respect of erection, commissioning or installation service, the benefit of abatement under Notification No. 1/2006-ST has been denied on the grounds that the appellant have failed to furnish supporting documents to prove that they fulfilled the conditions of the said notification. The conditions of the said notification reads as under: Provided that this notification shall not apply in cases where- (i) The CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) The service provider has availed the benefit under the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 21st day of June 2010 and all services relating to transmission of electricity are exempted upto 26th day of February 2010 in terms of Notification No. 45/2010 read with Notification No. 11/2010-ST. The CBEC has clarified vide Circular No. 123/5/2010-TRU dt. 24.5.2010 as follows. 3. The taxable status of various activities, on which disputes have arisen Based on the foregoing, the following would be the tax status of some of the activities in respect of which disputes have arisen- S. No. Activity Status 1. Shifting of overhead cables/wires for any reasons such as widening/renovation of roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994. 2. Laying of cables under or alongside roads Not a taxable service under any clause of sub-section (105) of Section 65 of the Finance Act, 1994. 3. Laying of electric cables between girds/sub-stations/transformer station en route Not a taxable serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010. The Commissioner has simply in the seven lines dismiss all the defense of the appellant by stating that the appellants have not provided documentary evidence. We find that the said claim of the Commissioner is baseless and the order has been passed without application of mind. The order in so far as it relates to the service provided in respect of transmission and distribution of electricity is set aside and the matter is remanded to the Commissioner for fresh adjudication after examining all the contracts individually for this purpose. 5. Ld. Commissioner has denied the benefit of notification No. 1/06 on account of appellants failure to provide the necessary documentary evidence in support of the claim that fulfill the condition of the notification. The notification prescribes following conditions: Provided that this notification shall not apply in cases where- (i) The CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) The service provider has availed the benefit under the notification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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