2018 (4) TMI 615

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....as demanded service tax on the said service for the period 2007-08 to 2011-12.   2. Shri B.S. Indani, Ld. Counsel appearing on behalf of the appellant in respect of Appeal No. ST/87436/14 submits that the demand was raised on the services provided to Maharashtra State Electricity Distribution Service Ltd. which is a Electricity Distribution Company and in terms of retrospective exemption Notification No. 45/2010-S.T. dt. 20..7.2010 service in relation to distribution of electricity is exempted for the period upto 21.6.2010 and vide Notification No. 31/2010-ST dt. 22.6.2010. He also submits that for the period w.e.f. 22.6.2010 the appellant paid the service tax as they had filed VCES declaration which though rejected but the service ....

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....itran Nigam Ltld. Vs. C.C.E, Allabahad 2013 (30) STR 259 (Tri.-Del.). 3. As regard the Appeal No. ST/88226/2014-Mum he submits that in this case the designated authority rejected the VCES declaration on the ground that audit inquiry was going on therefore the goods is not quanlified for VCES Scheme. He submits that the appellant have paid entire service tax dues declared in the VCES declaration. He submits that for the purpose of VCES, the date of visit of auditors to the unit of the taxpayer would be taken as the date of initiation of audit in the present case. He submits that as on 1.03.2013 there was no pendency of audit as no audit was conducted before 1.3.2013. Therefore it cannot be said that the appellants case of VCES is hit b....

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.... Hence the same is covered by exemption Notification No. 45/2010-ST which is effective upto 26.2.2010 therefore the demand upto 26.2.2010 is set aside. As regard the demand for the period 27.2.2010 onwards there was no analogues notification existing for the service in relation to the distribution of electricity. The appellant have admittedly paid the service tax which was eclared under VCES even though the VCES was rejected. 6. As regard Appeal No. ST/87436/2014 the demand upto 26.2.2010 is set aside the demand from 27.2.2010 onwards is upheld. In the facts and circumstances of the case since there was obvious confusion on the taxability of the service provided in relation to the distribution of electricity. We are of the view that the ....