TaxTMI 
TaxTMI 
2015 (10) TMI 52
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.... the relief sought in this application. The adjudication authority confirmed service tax demand of Rs. 2,31,07,53,642/- besides directing recovery of interest and penalty under Sections 76 and 78 of the Finance Act, 1994. 2. Rural Electrification Corporation Ltd. (REC) and the petitioner/appellant - NTPC, both instrumentalities of the State, entered into a Memorandum of Understanding (MoU) on 16-8-2004 whereunder both the entities agreed to carry out certain activities for formulation for Rural Electrification programmes. Under the MoU the petitioner was to provide formulation and development of agreed projects in identified rural areas including systems planning, design engineering and procurement of goods and services under competit....
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....ing this taxable service. The proceedings culminated in the adjudication order. 4. Substantively the petitioner contends that the service rendered by it in this area does not amount to erection, commissioning or installation service as the petitioner did not provide any service falling within the definition of erection, commissioning or installation service, on the activity of acting as a channelising agency for payment of funds received by State Governments - State Power Utilities from REC and in arranging payments out of such funds received, to the contractors after monitoring performance of the contracts. According to the petitioner, this activity does not amount to erection, commissioning or installation service. Alternatively, it....
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....on are immunized from the levy and collection of service tax, under the Exemption Notification No. 11/2010-S.T. and Immunity Notification No. 45/2010-S.T., ruled this Tribunal. Waiver of pre-deposit and stay of all further proceedings for realization of the adjudication liability was also granted by the Tribunal by the order dated 19-8-2013 in an appeal preferred by M/s. KEC International Ltd. in the Service Tax Stay Application No. 58149 of 2013 in Service Tax Appeal No. 57583 of 2013 on a similar reasoning and interpretation of the Exemption and Immunity Notifications referred to in the Noida case. 5. Learned Departmental Representative Shri Govind Dixit representing the respondent/Revenue contends that the raft of taxable services ....