TaxTMI 
TaxTMI 
2011 (2) TMI 657
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....e Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 69,36,450/-, interest and penalty. The applicant had already paid Rs. 25,00,000/-. The demand is confirmed after denying the credit in respect of Service Tax paid on the input services availed by the applicant. The contention of the ap....
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....n grids/sub-stations/transformer stations en route are not taxable service and the Board has further clarified that the pending disputes are to be decided based on this clarification. The contention is that if the activity of erection, commissioning and installation of transmission lines is not liable for Service Tax, the applicant had paid much more Service Tax than the present demand. 3. T....
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....pplicant is not entitled for taking credit in respect of the Service Tax paid on the GTA service. It is also submitted that the Board's Circular now relied upon by the applicant is prospective in nature. Therefore, the demand is rightly made. 4. We find that the applicant is provider of erection, commissioning and installation services in respect of transmission lines and the goods are trans....