2010 (12) TMI 579

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....ri Kishori Lal, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)] . - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a)     Service Tax - Rs. 41,70,902/- (b)     Interest. (c)     Penalty - Rs. 1000/- u/s 75. (d)    Penalty - Rs. 41,70,902/- u/s 78. 2.....

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....5. Ld. DR on the other hand would submit that the issue involved will not be covered by 11C notification and the said notification is for the transmission and distribution of electricity while the activity undertaken by the appellant is prior to the services rendered. He would also submit that the decision of the Larger Bench of the Tribunal in the case of CCE, Raipur v. BSBK Pvt. Ltd. [2010 ....

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....(32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called 'the service provider') to any other person (hereinafter called 'the service receiver'), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the s....

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....ty during the aforesaid period." 7. Without addressing the various arguments which were made, we find that the said Notification, prima facie, may cover the issue in favour of the assessee as regards the service tax liability on the 'erection & commissioning' charges as it is not disputed that the said services are rendered to HESCOM, which is the business of transmission and distribution ....