TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate tribunal overturns tax demand, cites failure to consider exemption for electricity services. Remanded for fresh adjudication.</h1> <h3>M/s. Chopra Electricals Works Versus CCE, Chandigarh-II</h3> M/s. Chopra Electricals Works Versus CCE, Chandigarh-II - TMI Issues:- Taxability of services provided by the appellant under Section 65(105)(zzd)- Validity of show cause notice for recovery of service tax- Adjudication by the Commissioner and penalties imposed- Consideration of Central Government notification no.45/2010-ST- Ex parte order by the CommissionerAnalysis:The judgment revolves around the taxability of services provided by the appellant, focusing on whether the services fall under the definition of 'erection, installation & commissioning service' as per Section 65(105)(zzd). The appellant had contracts with H.P. Electricity Board for setting up transformer stations, leading to a dispute regarding the applicability of service tax. A show cause notice was issued for recovery of allegedly non-paid service tax along with interest and penalties under various sections of the Finance Act, 1994.The Commissioner of Central Excise, Chandigarh-II adjudicated the show cause notice and confirmed a substantial service tax demand against the appellant, imposing penalties as well. The appellant challenged this order through an appeal, raising concerns about the lack of consideration given to a specific notification issued by the Central Government. The appellant argued that the notification exempted certain taxable services related to transmission and distribution of electricity until a specified date, which should have been taken into account by the Commissioner.The appellate tribunal, after hearing both sides, noted that the Commissioner's order was ex parte and failed to consider the implications of the Central Government notification no.45/2010-ST. The notification exempted service tax on specific activities related to the distribution of electricity until a certain date due to prevailing practices. As the Commissioner did not assess the appellant's tax liability in light of this notification, the tribunal set aside the order and remanded the matter back to the Commissioner for fresh adjudication after hearing the appellant. The appeal and stay application were disposed of accordingly.
TaxTMI 