TMI Blog2019 (7) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of electric substation is not sustainable. It is settled by now that construction of electric Substation is also related to transmission of electricity - the demand of service tax of ₹ 64,22,925/- along with equal penalty is set aside. Demand of around ₹ 1.55 lakhs - HELD THAT:- The learned Counsel for service provider has submitted that the services were provided to a trust and the same was exempted. However, they are not in position to establish through record that the services were provided to trust and therefore, they are not contesting the service tax and interest but they are contesting penalty on the same - penalty set aside - demand with interest upheld. Appeal allowed in part. - Service Tax Appeal Nos. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices were provided to above stated Government Authorities. Through the impugned order the learned Original Adjudicating Authority has dealt with separately each and every work that was taken up by the service provider and given his finding separately for the period prior to 01.07.2012 and subsequent to 01.07.2012. For the period after 01.07.2012 he has examined the activities undertaken by the service provider with reference to serial no.12 13 of Notification No.25/2012-ST dated 20.06.2012 which provided exemption to specified services provided to government authorities. Learned Original Adjudicating Authority has separately examined each and every work and held the same to be eligible for exemption from payment of service tax for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the exemption provided through Notification No.45/2010-ST dated 20.07.2010 and Notification No.11/2010-ST dated 27.02.2010, the service tax on construction of electric substation is not sustainable. We further note that all services related to transmission of electricity have been covered by negative list after 01.07.2012. We also note that it is settled by now that construction of electric Substation is also related to transmission of electricity. We, therefore, set aside the demand of service tax of ₹ 64,22,925/- along with equal penalty. In so for as demand of around ₹ 1.55 lakhs is concerned, we note that learned Counsel for service provider has submitted that the services were provided to a trust and the same was exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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