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TMI Blog2020 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... 86(2) of Finance Act, 1994, arising from identical issues in proceedings, initiated under section 111 of Finance Act, 2013 within chapter VI enacted for dealing with the Service Tax Voluntary Compliance Encouragement Scheme, 2013, that were dropped by the adjudicating Commissioner, are disposed of by this common order after hearing Learned Authorized Representative and Learned Consultant appearing for the respondents who relies upon the decision of the Tribunal, rendered in identical circumstances, in Commissioner of Central Excise, Aurangabad v. Narsinha Engineering Works [final order no. A/87075/2018 dated 16th July 2018 disposing of appeal no. ST/86736/2015], upholding the eligibility for exemption in notification no. 11/2010-ST dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service after July 2012, from Rs.6,74,46,827, the total value of services rendered during the period covered by the declaration. 3. It would appear from the records that scrutiny of the said declaration was followed by the show cause notice dated 17th December 2014 under section 111(1) of Finance Act, 2013 as the liability, including the undischarged, was, admittedly, computed on the gross value of taxable service rendered till 20th June 2012 netted for abatement permitted in notification no. 1/2006-ST dated 1st March 2006 instead of applying 'composition rate', intended for assessment of 'works contract service' in which, as alleged in the notice, segregation of the 'material component' is not in evidence, on Rs.35,56,59,791 received fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion no. 32/2010-ST dated 22nd June 2010 respectively continued the exemption till these were rescinded by notification no. 34/2012-ST dated 20th June 2012. 7. The reviewing authority is not aggrieved by the rejection of the proposal in show cause notice to subject the receipts of the respondents to tax as provider of 'works contract service' instead of 'erection, commission and installation service' and the appeal is limited to the inapplicability of notification no. 32/2010-ST dated 22nd June 2010 that has been relied upon by the adjudicating authority. Learned Authorized Representative drew our attention to The Electricity Act, 2003 and, in particular, to the definition of 'distribution licensee' and 'distribution system' for establishin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of notification No 32/2010-ST without mentioning an iota of word in respect of notification No 11/2010-ST. Similar view has been expressed by the tribunal in case of M/s Kedar Constructions [2014-TIOL-2138-CESTAT-MUM] "6. From the reading of the above notification it is clear that all the services which are provided in relation to transmission of electricity are exempted. The transmission of electricity is carried out by the Maharashtra State Electricity Transmission Board and for transmission of electricity whatever services used, all the services are exempted under Notification No 45/10 and 11/10. This issue is no longer res integra as in the various judgements of this Tribunal which are cited by the Ld Counsel for the respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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