TMI Blog2020 (2) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... capacity Electrical Sub-stations, Lines, Transformers - HELD THAT:- On examination of the contracts awarded by M/s. TNEB and M/s. KSEB to the appellant, it transpires that the scope of work is in connection with transmission and distribution of electricity. In exercise of the powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nty, Member (J) and P.V. Subba Rao, Member (T) Shri P. Makrandh, Advocate, for the Appellant. Shri C. Mallikarjuna Reddy, Authorised Representative, for the Respondent. ORDER Briefly stated, the facts of the case are that the appellant herein is engaged in providing services in relation to transmission or distribution of electricity through transmission towers, Lines and Erectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, which culminated into the Order-in-Original No. 16/2010-S.T., dated 30-9-2010 (for short, referred to as the impugned order ), wherein service tax demand of ₹ 61,17,101/- was confirmed along with interest and penalty of ₹ 62,34,526/- was imposed on the appellant under Section 78 ibid. The amount towards service tax and interest deposited by the appellant during the course of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, M/s. Unitech Power Transmission Limited v. Commissioner of Central Excise, Customs Service Tax, Vishakhapatnam-I, 2018 (5) TMI 1130 - CESTAT, Hyderabad and M/s. Hyderabad Power Installations Pvt. Ltd. v. CC, CE ST, Hyderabad-II, 2016 (7) TMI 599 - CESTAT, Hyderabad to support such stand. 3. On the other hand, the Learned AR appearing for Revenue reiterated the findings recorded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notification with retrospective effect. Since, the period of dispute involved in this case is from 2004-05 to 2007-08; we are of the considered view that the benefit of exemption provided under the said notification should be available to the appellant. We also find that under identical situation, this Tribunal in the above relied upon cases has extended the benefit to the similarly placed asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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