TMI Blog2019 (2) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... s contract services for erection of transmission lines for DISCOMS is liable to be set aside - interest and penalties also set aside. Demands raised on goods transport agency - Held that:- The appellant is not contesting the same - demand upheld - penalty set aside. Demands raised on the appellant under site formation services etc., for the services rendered as sub-contractor to the main contractor - Held that:- The adjudicating authority has not recorded any findings on the submissions of the appellant that these are all rendered to and for consumption of SEZ unit or unit developer - A holistic reading of the notification 04/2004-ST needs to be done by the adjudicating authority - the appeal is remitted back to the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notices dated 23.04.2010, 21.04.2011 and 20.04.2012 are similarly worded. It is his submission that in demands raised, up to June, 2010 the services rendered by the appellant to transmission and distribution company is not taxable and is exempted by retrospective amendment by notification 45/2010-ST dated 20.07.2010 as amended by notification 11/2010-ST dated 27.02.2010. He submits that this is settled by the bench in the case of Unitech Power Transmission Ltd Vs CCE, C ST, Visakhapatnam-I [2018-TIOL-1736 (CESTAT-Hyd)] and was followed by the Bangalore bench in the case of Deepak Cables India Ltd in Final Order No. 20815/2018. As regards the service tax liability on site formation services etc, it is his submission that these se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) and Deepak Cables India Ltd (supra). We do not find any reason to deviate from such a view already taken and following the same, we hold that the service tax demand raised on the appellant for services rendered under erection, commissioning and works contract services for erection of transmission lines for DISCOMS is liable to be set aside, consequentially, interest and penalties are also set aside on this demand. 7. As regards the demands raised on goods transport agency, we find that the appellant is not contesting the same. Accordingly, the service tax liability and interest thereof is upheld but the penalty liability, we hold that appellant should be given benefit of Sec.80 and the penalty needs to be set aside on this count ..... X X X X Extracts X X X X X X X X Extracts X X X X
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