TaxTMI 
TaxTMI 
2018 (6) TMI 1255
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....horized Representative (DR) - for the Respondent. ORDER Per. Anil Choudhary :- The issue in this appeal is whether the appellant who have admittedly done the work of laying of electric cables, LT lines for electrification, which includes installing/commissioning of electrical devices i.e. transformers of various ratings, it's DP structures, AB switches, LTCT operated static energy meter with CT....
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....ax under the category of erection, commissioning and installation service. Further, as regards the work done in the nature of erection of DG structure, installation of transformer on PSC pole, extension of LT line on PSC pole, etc. The claim of the appellant that this work is also exempt under Notification No. 11/2010 readwith Board Circular No. 123/5/2010-TRU dated 24th May 2010 was rejected and ....
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....ne, 2010. 5. The learned Counsel have also placed reliance on the ruling of Division Bench of this Tribunal in Noida Power Co. Ltd. vs. CCE, Noida - 2014 (33) S.T.R. 383 (Tri. - Del.), wherein interpreting the applicability of Notification No. 32/2010-ST and 45/2010-ST it has been held as follows :- 5. On true and fair analysis of the Exemption Notification dated 22-6-2010 and the immunity Notif....
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....ontentions, we find that the issue involved herein have got recurring effect. Further, we find that the work done by the appellant is admittedly exempt under Notification No. 32/2010-ST readwith Notification No. 45/2010-ST and Notification No. 11/2010-ST. Relying on the precedent ruling of this Tribunal in the case of Noida Power Co. Ltd. (supra), we hold that the appellant is entitled to the exem....