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2016 (2) TMI 471
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....) partially allowed the appeal of the appellant inasmuch as demand of service tax was upheld, however penalty imposed under Section 76 was dropped. 2. The fact is that the appellant is Maharashtra State Electricity Board. A Show Cause Notice was issued alleging that the appellant is Collecting supervision charges from the consumer of electricity in outride contribution scheme in relation to power supply. It was contended that the services provided by the appellant falls under the category of Consulting Engineering Services. Accordingly, demand of service tax proposed in the Show Cause Notice was confirmed in the denovo adjudication as in the first round the matter was remanded by the Tribunal to the adjudicating authority. In the appeal,....
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....ibution of electricity till 21-6-2010 Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called 'the service provider') 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 rel....
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....the argument advanced by the Id. DR as on perusal of the record, we find that at the preliminary stage of the appeals, this objection was not raised by the Revenue. Furthermore, the stay applications were dealt in both the appeals. Thereafter, the matters travelled upto Hon'ble High Court of Madhya Pradesh and as per directions of the Hon'ble High Court of Madhya Pradesh, this Tribunal has to dispose of these appeals in time bound period. Hence, the preliminary objection raised by the Id. DR is rejected. 9. We find that Notification No. 11/10-S.T., dated 27th February, 2010 exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any other person (service receiver)....