2018 (6) TMI 1255

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....he appellant. Shri A.K. Singh, Authorized 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....

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....ation. Accordingly, upheld the liability to tax 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. 123/5/2....

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....2010 and distribution of electricity till 21st June, 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 Exemptio....

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.... as not maintainable. 7. Having considered the rival contentions, 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. (s....