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2018 (4) TMI 615

2010 - services provided to Maharashtra State Electricity Distribution Service Ltd. which is a Electricity Distribution Company - Held that: - the appellant has provided the service of erection, installation and commissioning undisputedly to M/s. Maharashtra State Electricity Distribution Company Ltd. that is involved in distribution of electricity, therefore the service provided by the appellant is in relation to the distribution of electricity. Hence the same is covered by exemption N/N. 45/2010-ST which is effective upto 26.2.2010 therefore the demand upto 26.2.2010 is set aside. - As regard the demand for the period 27.2.2010 onwards there was no analogues notification existing for the service in relation to the distribution of elec .....

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iod upto 21.6.2010 and vide Notification No. 31/2010-ST dt. 22.6.2010. He also submits that for the period w.e.f. 22.6.2010 the appellant paid the service tax as they had filed VCES declaration which though rejected but the service tax was discharged. He also submits that since the issue of service provided in relation to electricity distribution of electricity was under serious doubt and the government also issued a notification under Section 11C of the Central Excise Act giving retrospective effect, there is no malafide intention on the part of the appellant, hence the appellant should not be imposed penalty. He placed reliance on the following judgments: (i) MD Aub Khan Vs. Commissioner of Customs, C.Ex., & S.T., 2015 (40) STR 267 (T .....

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of audit in the present case. He submits that as on 1.03.2013 there was no pendency of audit as no audit was conducted before 1.3.2013. Therefore it cannot be said that the appellants case of VCES is hit by Section 106(2) (b) of Service Tax Volutary Compliance Encouragement Scheme, 2013. Alternatively he submits that the appellant paid the entire tax which is also covered in Appeal No. ST/87436/2014 therefore he prays for waiver of penalty. 4. Shri Vivek Dwivedi, Ld. Asstt. Commr. (A.R.) & Shri Dilip Shinde, Ld. Asstt. Commer. (A.R.) appearing on behalf of the Revenue submits that the exemption Notification No. 45/2010-S.T. dt. 20.7.2010 is not applicable in the appellant s case, for the reason that the said notification exempts only t .....

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held. In the facts and circumstances of the case since there was obvious confusion on the taxability of the service provided in relation to the distribution of electricity. We are of the view that the penalties imposed on the appellants are not sustainable, hence the same is set aside. As regard Appeal No. ST/88226/2014 which is against the order of rejection of VCES Scheme 2013. We find that there was no dispute that the audit was undergoing of the appellant s records, therefore the issue of non-payment of service tax on the services in relation to the distribution of electricity was with the audit. Therefore the appellant was not eligible for the immunity provided under VCES Scheme. Hence, both the lower authority have rightly rejected th .....

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