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TMI Blog2019 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... trical sub stations and related work for APTRANSCO and were registered with the authorities in February 2008 under the category of "Maintenance or Repair" service and paid the service tax for the period September 2007 to February 2008. However, it was noticed by the lower authorities that they have been rendering the services since June 2005 and did not discharge the tax liability for the period 16.06.2005 to 31.08.2008; proceedings were accordingly initiated for the demand of tax liability along with interest for this period i.e. 16.06.2005 to 31.08.2008 and also for initiating penal action. The Adjudicating Authority confirmed the demands raised along with interest and imposed penalties under sections 76, 77 & 78 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices rendered by the appellant to APTRANSCO were in respect of distribution of electricity and hence were exempted from payment of tax liability by notification No. 45/2010-ST, dated 20.07.2010 (retrospective notification). She prays to set aside the impugned order. 5. Ld. DR submits that the Revisioning Authority has passed the order as per the provisions of Section 84 of the Finance Act, 1994, which does not empower the authority to initiate the proceedings if the matter is pending before the Commissioner (Appeals) and in the case in hand the Commissioner (Appeals) has passed an order on 13.07.2009 and the show cause notice on 19.06.2009 and Revision of impugned order is passed on 28.09.2010. He further submits that the issue was before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the question of imposition of a revised penalty would not arise in such a situation since it would amount to imposing penalty on assessees who pay the tax as and when demanded with interest without questioning the right to collect and without any delay. Accordingly, the impugned order is set aside and appeal is allowed." 7. The same ratio will apply in the case in hand and as the appellant's Counsel is canvassing that the entire tax liability which has been paid by them, if would have come in contest, the same would have been set aside due to retrospective notification issued by the Govt. of India. We find that the ratio in the case of Sadhana Electricals & Technical Works MACS Limited, squarely covers the issue in favor of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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