2016 (12) TMI 1278

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....ited (TANGEDCO) and the challenge in this Writ Petition is to a show-cause notice, dated 13.10.2015, issued by the first respondent, wherein, the first respondent has called upon the petitioner to explain as to why Service Tax of Rs. 5,04,75,947/-, including other Cess should not be demanded for the period from April 2012 to March 2015 under proviso to Section 23(1) of the Finance Act, 1994; why interest should not be demanded under Section 75 of the Finance Act, 1994 and why penalty should not be imposed under Section 77 and 78 of the Finance Act, 1994. 3. In response to the impugned show-cause notice, the petitioner submitted their reply, dated 08.12.2015. In the reply, one of the contentions raised by the petitioner is that in respect o....

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....ter the service tax regime underwent a complete change by the introduction of the negative list. Therefore, it is submitted that the exemption granted by the Parliament is only for transmission or distribution of electricity and the Parliament did not include various other functions / services provided by the electricity transmission or distribution utility in the negative list. Therefore, it is submitted that the pendency of the Appeal before the CESTAT has absolutely no bearing on the impugned show-cause notice. 6. In the reply, the learned counsel for the petitioner would submit that the identical contention was raised by the petitioner before the Commissioner for the earlier period i.e., from 2008-09 to 2011-12 and at present, the peti....