2015 (8) TMI 66

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....e Appellant : Shri R M Saxena, Consultant For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: The appeal has been filed against the Order-in-Original No.18/Comm./MRT-I/2009, dated 12.05.2009 in terms of which service tax demand of Rs. 1,33,95,159/- was confirmed along with interest and penalties under Erection, Commissioning or Installation Service (ECIS) provided to M/s. U....

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....nsibility on turnkey basis". The above sum was inclusive of excise duty, sales tax, WCT, etc. The adjudicating authority after discussing the definition of ECIS as given in Section 65 (39a) of the Finance Act, 1994 held that the service rendered was covered under ECIS and confirmed the impugned demand along with interest and penalties. 3. The appellant has contended that the said demand is no l....

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....9;) to any other person (hereinafter called 'the service receiver'), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the 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 servi....

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....ided by the service provider to the service recipient is not required to be paid. We have seen the related contracts entered by the appellant with M/s. UPCL. It is evident from there that the service rendered by the appellant is squarely relating to transmission and distribution of electricity and therefore in the light of the Notification No.45/2010-ST, dated 20.07.2010 no service tax is recovera....