2010 (9) TMI 1137

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....ity is justified in law in holding that the payments made in the form of transmission/wheeling/SLDC charges are not liable to be deducted at source u/s. 194J of the Act? Alternatively, a ground has been raised that the provisions of section 194C will be applicable. 2. During hearing of these appeals, we have heard Shri T.C. Gupta, ld. DR and Shri Bhupendra Mantri, ld. Counsel for the assessee. The crux of argument on behalf of the Revenue is identical to the ground raised by further submitting that if the provision of section 194 J is not applicable then the provision of section 194C is applicable to the facts of the present appeal. In nutshell the assessment order was defended. On the other hand, the ld. Counsel for the assessee defende....

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....bsp;-  - 46,06,200 2. 2005-06 43,52,652  - 1,08,242 44,60,894   2006-07 37,93,504 1,71,600 79,427 40,44,531     1,27,52,356 1,71,600 1,87,669 1,31,11,625   From the agreement dated 07.06.2003 entered into with RRVPNL and the assessee it was observed that the payments are made for taking services of the assessee for transmission of electricity through the transmission system owned and operated by RRVPNL as per the terms and conditions mentioned in the agreement. The whole case of the Revenue is that since the services provided by RRVPNL are of technical nature, therefore, tax should have been deducted as per the provisions of section 194J of the A....

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.... the assessee under Rajasthan Power Sector Reforms Act, 1999, Scheme notified by the Government of Rajasthan on 19.07.2000. Section 39 of the Electricity Act, 2003 which mandates the STU to undertake various functions, section 40 which prescribes the various duties regarding transmission license, function of generation, transmission and distribution of electricity, technical standard of operation and maintenance of transmission lines in accordance with grid standards, open access transmission capacity, compliance of grid code and SLDC directions, interconnection point and delivery voltage, transmission performance standard, tariff for transmission and billing, SLDC charges etc. alongwith the cases of Singapore Air Lines Ltd. Vs. ITO 7 SOT 8....