AI Drafter 
TaxTMI 
TaxTMI 
2017 (7) TMI 296
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....lowing application for waiver of pre deposit of the amount involved, we take up this appeal for disposal today. 2. Heard both sides and perused the records. 3. It is undisputed that appellant is rendering the services of execution of electrical contracts which cover the works relating to erection of Sub Stations, erection of transmission lines and in some cases, erection of distribution transformers for the electricity distribution companies. It is the case of Revenue that these services will fall under the category of Erection, Commissioning and Installation services. The appellant contested the matter before adjudicating authority bringing to his notice the 11-C Notification No.45/2010/ST, dt. 20.07.2010 issued by Govt. of India which exempted taxable services rendered relating to transmission and distribution of electricity for the period upto 26.10.2010. The adjudicating authority, making a note of the provision of the said 11-C Notification referred that said notification does not exempt the services received by transmission and distribution companies from various service providers for the simple reason that such services do not relate or not in the nature of services of....
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....n the first place itself, we find from the records that the issue of taxability of services provided by service providers such as the appellant in categories like Erection Commissioning or Installation Services was in dispute and the department had contended that such services will not fall under the beneficial ambit of notification nos.11/2010-ST dated 27.02.2010 and 32/2010-ST dated 22.06.2010. The relevant portions of these notifications are reproduced below: In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by any other person for transmission of electricity, from the whole of service tax leviable thereon under section 66 of the said Finance Act. In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the ta....
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....hall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period. 9. It is thus seen that the subsequent notification clearly stated that no service tax was required to be paid on all taxable services provided by service provider to service receiver during the period up to 26.02.2010 for all services relating to transmission of electricity, and during the period up to 21.06.2010 for all taxable services relating to distribution of electricity. 10. We find that the issue of eligibility of No.45/2010-ST in identical situation is no longer res integra and has been decided in favour of service providers such as the appellant, in a number of cases. In fact relying upon such case laws, in the appellants own appeal, this Bench has set aside the aforesaid demand made against them by denial of notification No.45/2010-ST vide Final Order No. A/30489/2016 dated 23.05.2016. The relevant portion of the order is reproduced below: The appellant is registered with the Service Tax Department. On verification of records it emerged that the appellant had entered into contract agreements with Power Dis....
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....ded to the Commissioner (A) with a request to hear the appeal without insisting on any pre-deposit. 5. Similar view has been accorded in the other cited judgments also. Applying the dictum laid in the above judgments we find that the demand raised under ECIS is unsustainable and requires to be set aside which we hereby do. We do not interfere with the demand in regard to renting of Immovable Property. The appeal partly allowed with consequential reliefs, if any. 11. In the circumstances, we therefore find that the main issue per se was in agitation/subjudice in respect of this appellant at least till the date of Tribunals afore cited Final Order viz; 23.05.2016. In the normal course, pursuant to issue of a notification under Section 11 (C) of Central Excise Act, 1944 Section 83 of Finance Act 1994, any refund arising on account of such section 11 (C) notification will have to be necessarily claimed before the expiry of six months from the date of issue of the said notification [Proviso to subsection (2) of Sec.11 (C)]. This is a deviation from the normal period of one year provided for in claim of refund in Sec.11 (B) ibid. However, as per clause (ec) of Explanati....