2014 (5) TMI 1048

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....sh Haavanur, AR, for the Respondent. ORDER Appellants are engaged in erection of transmission lines and substations. The appellants were paying Service Tax on certain services availing composition scheme treating the same as works contract service. Show cause notice was issued demanding Service Tax under the category of erection, commissioning and installation service and works contract service ....

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....ation of transformers which are much before the stage of transmission and distribution of electricity. 3. We have considered the submissions. It is difficult to accept the view that installation of distribution system and installation of transformers is in the nature of infrastructure and creation of infrastructure for transmission and distribution are not covered by the Notification. The No....

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....ble services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable service 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 Finance Act, the Central Government hereby directs that the Service Tax payable on said taxable ....