2015 (5) TMI 108

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....by Commissioner of Service Tax, Kolkata . Since the issues involved in both the Appeals, are common, therefore, the same are taken together for disposal. 2. Briefly stated the facts are that the Assessee -Appellant, M/s. West Bengal State Electricity Transmission Company Limited (M/s. WBSETCL in short) were engaged in transmission of electricity in the State of West Bengal. M/s. West Bengal Electricity Distribution Company Limited (M/s. WBSEDCL in short), who were engaged in distribution of electricity in the State of West Bengal, received power from generating companies by utilizing the transmission network of M/s. WBSETCL. A show cause notice was issued to the Assessee -Appellant, alleging that the services rendered by them, for the pe....

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.... Appellant- assessee therein, in view of the said Notification No.45 /2010, dated 20.07.2010. 4. Ld. Special Counsel, Shri D.K.Acharya for the Revenue, even though did not dispute about the said Notification, however, referring to the judgment of the Hon'ble Supreme Court in the case of CCE, New Delhi vs. Connaught Plaza Restaurant (P) Ltd., 2012 (286) ELT 321(SC), submitted that a Notification under Section 11C of the Central Excise Act, 1944, would not wipe out the liability of the pending proceedings against an assessee. However, on the direction of the Bench, he had referred the matter to the CBEC for necessary instruction. 5. He has fairly submitted that in its letter dated 25.08.2014,. the OSD CBEC (Judicial cell ) has clari....

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....e said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 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 service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services r....