TMI Blog2019 (2) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notification covers the period involved in the case in hand - the demand for the service tax liability, interest thereof and the penalties imposed on this account on Erection, Commissioning or Installation Services are unsustainable. GTA Services - transportation of goods by road - Held that:- The said services are received by the appellant and we also note that appellant had already discharged the tax liability along with interest - the tax liability and the interest thereof needs to be upheld. Penalty - Held that:- For the period in question, the entire taxability on Goods Transport Agency service is in the hands of the recipient of the services was in a fluid state and was being contested at different forums - appellant had mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation Services as provided under section 65(39a) of Finance Act, 1994 and also demand of ₹ 3,87,701/- under the category of Goods Transport Agency Services. The period involved in the case in hand for the demand under Erection, Commissioning or Installation Services is 10.09.2004 to 30.09.2008, under GTA services from 01.01.2005 to 30.09.2008. Adjudicating authority confirmed the demands raised along with interest and also imposed penalty. 4. Ld. Counsel appearing for the appellant submits that the issue is covered by notification No. 45/2010-ST, dated 20.07.2010 which exempts the services rendered to distribution and transmission of electricity by invoking the provisions of Section 83 i.e. retrospective amendment and the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra) had allowed the appeal of the appellant therein on this ground. We do not find any reason to deviate from such a view already taken. Accordingly, the demand for the service tax liability, interest thereof and the penalties imposed on this account on Erection, Commissioning or Installation Services are unsustainable and liable to be set aside and we do so. 7. As regards the GTA services, we find that the said services are received by the appellant and we also note that appellant had already discharged the tax liability along with interest. We find that the tax liability and the interest thereof needs to be upheld and we do so, as the service tax liability needs to be discharged by the appellant. As regards the penalty imposed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
