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TMI Blog2019 (2) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Revenue in the present appeal are reproduced below:- "3.1 It is pertinent to mention here that the Notification 11/2010 Service Tax dated 27.02.2010 giving exemption to services provided in relation to transmission of electricity has been rescinded by Notification No.34/2012-ST dated 20.06.2012 and after insertion of negative list of services under Section-66D of the Finance Act' 1994 w.e.f. 01.07.2012. As per Sub Clause (k) to Section-66(D) of the Finance Act' 1994, only the following service is not taxable - "transmission or distribution of electricity by an electricity transmission or distribution utility." 3.2 Since, the party has provided services under "Work Contract" to M/s U P Power Transmission Corporation Ltd, 14 Ashok Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her person for transmission of electricity, from the whole of service tax leviable thereon under Section 66 of the said Finance Act"." 4. As can be seen from the grounds of appeal that services in respect of transmission or distribution of electricity have been exempted through Clause (k) to Section 66 D of Finance Act, 1994 w.e.f. 01.07.2012. For earlier period the same exemption was provided through Notification No. 11/2010-ST dated 27.02.2010. After going through the wordings and phrases used we do not find any change in the provision of law. We note that whatever was exempted through a notification earlier was subsequently exempted through provision of law in the Finance Act. 5. In respect of ground of appeal at 3.3 above we reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are the TDS deducted by the service receives of the Noticee on account of job work done by them. The job charges have been worked out by backward calculation and demand of service tax has been raised. The Noticee has taken the plea that the TDS shown in their Balance Sheets is on account of TDS deducted by their Bankers on the interest earned by them. The Noticee has submitted Form 26 AS for the Financial Years 2008-09 and 2009-10. I examined the said Form 26 AS and I find that in the year 2008-09 out of total TDS of Rs. 2,54,543/-, an amount of Rs. 2,45,684/- is on account of TDS deducted by ICICI Bank. Similarly in the year 2009-10 out of total TDS of Rs. 2,89,662/- an amount of Rs. 79,770/- is the TDS deducted by Oriental Bank of Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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