TMI Blog2018 (8) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Bhopal [2011 (2) TMI 982 - CESTAT, NEW DELHI], where it was held that Notification No. 11/10-S.T., dated 27th February, 2010 exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any other person (service receiver) from 27-2-2010. Further for the past period upto 26-2-10, Ministry has issued Notification No. 45/2010 dated 20-7-10 exempts such service invoking provision under Section 11C of the Central Excise Act read with Section 83 of the Finance Act, 1994, demand not sustainable. No service tax is payable by the assessee - penalties also set aside - appeal allowed - decided in favor of appellant. - Appeal Nos. ST/55482, 56310/2013, 51356/2014 & 50809/2015-CU [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State Governments and State Power Utilities. In terms of such agreements, the appellant provided certain other services including formulation of the terms of tenders for execution of works in terms of sanction granted by REC to proposals of the concerned State Governments State Power Utilities; scrutiny of the bids received pursuant to invitation to tender, i.e. bids by contractors for carrying out electrification works; scrutiny of the bids and award of contracts on appraisal of the bids; and in addition, on the request of State Governments State Power Utilities remittances of funds received from REC (for the benefit of such State Governments State Power Utilities) to the contractors after retaining a commission for channelizing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No.45/2010-ST dated 20/07/2010; Notification No.11/2010-ST dated 27/02/2010 and Notification No.32/2010-ST dated 22/06/2010. These Notifications were considered by this Tribunal in the Final Order No.56642/2013 in an appeal preferred by Noida Power Company Ltd. This Tribunal concluded, on consideration of the Exemption Notification dated 22/06/2010 and the immunity Notification dated 20/07/2010 (referred to supra) that all taxable services provided in relation to distribution of electrical services are not liable to service tax; that the expression in relation to is of wide import and indicates all activities having a direct and proximal nexus with distribution and transmission of electrical energy. Since transmission of electrical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02/2010 exempted taxable services provided for transmission of electricity from the whole of the service tax leviable thereon, prospectively. Similarly, Notification No.32/2010-ST dated 22/06/2010 granted exemption to taxable service provided to any person, by a distribution licence, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003, for distribution of electricity, from the whole of service tax leviable thereon, prospectively. 8. In view of the above Notifications, we are satisfied that the taxable service of erection, commissioning or installation service , when provided in relation to transmission of electricity electrical energy would be covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
