9911796707
TMI Blog2025 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable provisions while providing transmission services as per Electricity Act, 2003. The Appellant is a Gujarat Government Company and is notified by the Gujarat Government as State Transmission Utility in the State of Gujarat, in terms of Section 2 (67) read with Section 39 (1) of the Electricity Act, 2003. The Appellant undertakes Transmission of Electricity in the State of Gujarat. For the purpose of Transmission of electricity, erection of Bays, Sub-Stations and Transmission Lines is required to be carried out. The Appellant recovers from the consumers various charges such as Erection charges, contingency charges, supervision charges, development charges, etc for such erection of Bays, Sub-Stations and Transmissions Lines which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We have considered the rival submissions and find that consistently this Bench has held that the appellant are entitled to benefit sought of tax being exempted. The matter is squarely covered with adverse decision to the revenue of this Tribunal as on date. In this regard, para 7 & 9 of the decision in Service Tax Appeal No. 10317 of 2017-DB of this Tribunal vide Final order No. 10331-10332/2024 dated 06.02.2024 are reproduced. Operative portion of the above judgment are as follows:- "From the above judgments it can be seen that the entire period in the present appeal i.e. related to Notification No. 45/2010-ST, 11/2010-ST and also for the period when negative list under Section 66D was in force, it was held that service for transmiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with costs." The Appellate Tribunal in its order in question had held that where no time limit is prescribed for demand/recovery of interest under Sections 47 and 61(3) of the Customs Act, 1962, then taking into consideration the scheme of Central Excise law and the limitation periods prescribed under different sections and rules. A reasonable period of limitation would be six months or five years, as the case may be, as provided under Section 28 of the Customs Act, 1962. Therefore, the demand for interest beyond the period of six months from clearance of goods is barred by limitation." In the case of Commissioner vs. Emco Limited (supra) Hon'ble Bombay High Court passed the following order:- "The Bombay High Court Bench com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that applies to a claim for the principal amount should also apply to the claim for interest thereon." 3. In this view of the matter, we see no reason to entertain the appeal. The appeal is accordingly dismissed with no order as to costs." The Appellate Tribunal in its impugned order had followed Supreme Court decision in 2000 (119) Ε.Ε.Τ. A177 (S.C.) to hold that it is reasonable to adopt one year period for recovery of interest. Since demand notice is issued on 7-8-2009, demand for recovery of interest for period prior to July, 2008 will be beyond the period of one year and therefore the same is hit by limitation." 8. In view of above judgments, the demand of interest for the longer period will not sustain. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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