TMI Blog2018 (6) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... s admittedly exempt under N/N. 32/2010-ST readwith N/N. 45/2010-ST and N/N. 11/2010-ST. - Tribunal in the case of Noida Power Co. Ltd. [2013 (8) TMI 746 - CESTAT NEW DELHI], held that any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the activity of transmission and distribution by the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether the appellant who have admittedly done the work of laying of electric cables, LT lines for electrification, which includes installing/commissioning of electrical devices i.e. transformers of various ratings, it s DP structures, AB switches, LTCT operated static energy meter with CT modem and its hardware as the work orders specify. The appellant had claimed exemption under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one in the nature of erection of DG structure, installation of transformer on PSC pole, extension of LT line on PSC pole, etc. The claim of the appellant that this work is also exempt under Notification No. 11/2010 readwith Board Circular No. 123/5/2010-TRU dated 24th May 2010 was rejected and the claim was denied. 3. As regards the eligibility to the benefit of threshold exemption, it was obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in Noida Power Co. Ltd. vs. CCE, Noida 2014 (33) S.T.R. 383 (Tri. Del.) , wherein interpreting the applicability of Notification No. 32/2010-ST and 45/2010-ST it has been held as follows :- 5. On true and fair analysis of the Exemption Notification dated 22-6-2010 and the immunity Notification dated 20-7-2010, the conclusion is compelling that all taxable services provided in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the work done by the appellant is admittedly exempt under Notification No. 32/2010-ST readwith Notification No. 45/2010-ST and Notification No. 11/2010-ST. Relying on the precedent ruling of this Tribunal in the case of Noida Power Co. Ltd. (supra), we hold that the appellant is entitled to the exemption benefit under the Notification, in question, and the work done by them being in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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