TMI Blog2020 (1) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit exemption N/N. 32/2010-ST dated 22/06/2010 cannot be denied to the appellant. Thus, the appellant is entitled to the benefit of N/N. 32/2010-ST dated 22.06.2010 - appeal allowed - decided in favor of appellant. - Service Tax Early Hearing Application No. 60517 of 2019 And Service Tax Appeal No. 60389 Of 2018 - A/61152/2019 - Dated:- 16-12-2019 - HON BLE Mr. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Vineet Kumar Singh, Advocate for the Appellant Shri A. K. Saini, Authorised Representative for the Respondent ORDER Per : Ashok Jindal The appellant has filed an application for early hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the appellants to demand service tax on the services provided by them and consequently the adjudication took place. The adjudicating authority found that the appellants provided the services are in nature of in relation to distribution of electricity, therefore, in terms of Notification No.45/2010-ST dated 20/07/2010 upto 31/06/2010, the appellant was not liable to pay service tax but for the subsequent period, in terms of negative list regime, started the benefit of said notification shall not available to the appellant. Consequently, for the rest of the period the demand of service tax was confirmed along with interest and various penalties were imposed. Aggrieved by the said order, the appellant is before us. 5. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. This notification shall come into force on the date of its publication in the Official Gazette. [Notification No. 32/2010-S.T., dated 22-6-2010] 7. The ground for denial of exemption to the appellants is that the appellant is not a distribution licensee. Admittedly, the appellant is providing the services of distribution of electricity on behalf of DHBVN UNBVN, who are the distribution licensees. Therefore, it is to be seen that whether the appellant got the right for transmission of electricity from their principals. Admittedly, the appellant has provided these services on behalf of the distribution licensee, who are having license to distribute the electricity. Therefore, it is to be seen that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal would have got had he dealt with the concerned goods himself. Agents are considered as dealers under the tax so as to effectively enforce the provisions of the Act. But that provision does not convert an agent into a principal for all purposes under the Act. 13. The above observations of the Hon ble Supreme Court make it clear that exemption to the principal would be available to the agent also. For this purpose, since the agent is eligible for the exemption which is available to the principal in terms of the relationship with the principal of the agent and not because of exemption granted specifically to the agent or principal, we have to hold that the appellant is eligible for exemption. If RBI were to undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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