2014 (8) TMI 517

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....n perusal of the records, it transpires that the appellant had rendered services to M/s. Paschim Gujarat Vij Company Ltd. and M/s. Gujarat Energy Transmission Corporation Ltd. related to laying of electric cables between grids / sub-stations / transformer stations en route and up to distribution point of residential or commercial localities / complexes. Both the lower authorities have held against the appellant on the ground that the work carried out by the appellant is in nature of foundation work of pole, erection of pole / tower, erection of earthing and other maintenance and repairing work of their clients M/s. Paschim Gujarat Vij Company Ltd. and M/s. Gujarat Energy Transmission Corporation Ltd. for which the clients have supplied mate....

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.... of the records, we find that the contest in these appeals is regarding the tax liability of the services rendered by the appellant to M/s. Paschim Gujarat Vij Company Ltd. and M/s. Gujarat Energy Transmission Corporation Ltd. As regards the tax liability on the services rendered to M/s. Essar Power Gujarat Ltd. and M/s. Jyoti Engineers & Contractors Pvt. Ltd., since the appellant is not contesting the issue, the demands raised with interest are confirmed and since the said tax liability is paid of, we uphold that portion of the impugned order. On perusal of the invoices and the payment vouchers issued by the M/s. Paschim Gujarat Vij Company Ltd., we find that the said payment voucher talks about various activities undertaken by the appella....

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....n and distribution of electricity was declared unsustainable in view of Notification No. 45/2010, dated 20-7-2010. Again in Paschimanchal Vidyut Vitran Nigam Ltd. v. CCE, Meerut - 2012-TIOL-1175-CESTAT-DEL = 2012 (28) S.T.R. 412 (Tri.-Del) after analyzing the provision of Notification No. 45/2010-S.T., dated 20-7-2010 it was held that for the purpose of billing the consumer for electricity consumed it is essential to install the electricity meter having capacity to withstand the load provided to the customer; any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the activity of transmission and distribution by the service provider to th....