2014 (11) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ganesh Haavanur, AR, for the Respondent. ORDER Appellant is engaged in providing services to M/s. Eastern Power Distribution Company of A.P. Limited (APEPDCL), Visakhapatnam. The services provided by them according to the appellants were classifiable under Erection, Commissioning and Installation Service and Works Contract Service. It is their submission that due to financial crises in the orga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is seen that appellant has not paid Service Tax in respect of construction of sub-stations and re-conductering works and sub-contract work undertaken for APEPDCL on the ground that the same has been given retrospective exemption in its entirety and therefore they are not liable to pay Service Tax. It is noticed that the Commissioner in the impugned order has taken a view that these services are se....