2018 (5) TMI 1136

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..... Commissioners (ARs), for appellant Shri J.N. Somaiya, Advocate, respondent ORDER Per: Ramesh Nair The fact of the case is that respondent provided service of commercial and industrial construction services and manpower recruitment on supply agency service to Maharashtra State Electricity Transmission Company Limited. They have not paid service tax by claiming exemption under Notification No. .....

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..... icity therefore their services are not covered under exemption, hence both the lower authorities have wrongly held. 3. On the other hand, Shri J.N. Somaiya, Ld. Counsel for the respondent submits that notification No. 45/10-ST clearly applicable to the respondent for the reason that it is not the transmission service which was exempted but all the services related to transmission of electricity a .....

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..... -2-2010 and distribution of electricity till 21-6-2010 Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission and distribution of electricity provided by a .....

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..... ded by the service 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 services relating to transmission and distribution of electricity during the aforesaid period." "Exemption to services provided for transmission of electricity In exercise of the powers conferred by sub-section ( .....

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..... sue is no longer res integra as in the various judgments of this Tribunal which are cited by the Ld Counsel for the respondent, the issue has been decided. Accordingly, impugned orders are just and legal which do not need any interference. Accordingly, we uphold the impugned orders and dismiss the Revenue's appeals. ( Pronounced in court on 15.5.2018 )
Case laws, Decisions, Judgements, Orders .....

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