2018 (7) TMI 331

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...., for the appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER M/s. Thiraviam Engineering Works (hereinafter referred to as the assessee) had undertaken restoration and reconditioning of various equipments for power stations. They were also providing the same services on behalf of another company M/s. Quality Engineering. The Department took the view that the assessee is req....

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....nded under Section 75 ibid based on the final tax liability quantified. The assessee has filed appeal No. ST/52/2011 against the confirmation of tax liability and penalty. The department has filed appeal No. ST/59/2011 against the Commissioner (Appeals) having extended the benefit of abatement and also in respect of modification in respect of penalty. 2.  Today when the matter came up for ....

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....hen find merit in the plea of the Ld. Counsel that such services would be exempted from tax liability by virtue of Notification No. 45/2010-ST. Similar view has been taken by the Tribunal in the case law relied upon supra by the Ld. Advocate. In the event, we find in favour of the assessee. Hence, the services provided by the appellant in relation to generation, transmission and distribution of po....