2014 (12) TMI 501

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hal Agrawal, Advocate, for the Appellant. Shri V.K. Agrawal, Addl. Commissioner (AR), for the Respondent. ORDER The applicants filed this application for waiver of pre-deposit of service tax of Rs. 2,04,14,368/-, interest and penalties. Major demand of Rs. 1.99 crores approximately is confirmed on the ground that the applicants have undertaken construction and repair activity which is cha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....electricity. In view of this Notification, the demand of more than Rs. 1.99 crores is not sustainable. The applicants also relied on the decision in the case of Shri Ganesh Enterprise v. CCE & ST - 2014-TIOL-187-CESTAT-Bang = 2014 (35) S.T.R. 348 (Tribunal). 3. In respect of demand of Rs. 1.36 lakhs approximately which is in respect of construction of Hostel and Synthetic Track awarded by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing up aluminium panels at sub-stations etc. We find that the Notification No. 45/2010-S.T. provides exemption to all taxable services relating to transmission of electricity till 26-2-2010. For ready reference Notification No. 45/2010-S.T., dated 20-7-2010 is reproduced  below :- "Electricity - Exemption to all taxable services relating to transmission of electricity till 26-2-2010 and di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the se....