AI Drafter 
TaxTMI 
TaxTMI 
2018 (7) TMI 856
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....disposed by this common Order. 2. In ST/40357/2015, ST/40436/2015 and ST/40355/2015 the appellants were issued show cause notices demanding service tax relating to services provided in the nature of Construction of various structures (sub-structure, superstructure, head race, tail race, penstock,, weirs, piers, concrete bridge, support girders, aprons, switch yards of hydro power projects meant for generation of electricity) for TNEB Ltd. which is wholly owned by Government of Tamilnadu. Apart from demand of service tax on such services, in Appeal No.ST/40357/2015, demand was made under works contract services for the services related to dedicated water supply scheme to Coimbatore City Municipal Corporation under JNNURM Scheme. In ST/404....
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....anded for the services of construction of various structures (sub-structure, super-structure, head race, tail race, penstock, weirs, piers, concrete bridge, support girders, aprons, switch yards of hydro power projects (generation of electricity); evident from para 17 of the impugned order) for TNEB Ltd, which is wholly owned by Government of Tamilnadu. In the impugned order, these activities were predominantly classified as works contract services and to a little extent as site formation services. These services are for generation of electricity in a hydro power project, which is in relation to/for transmission of electricity. Works contracts relating to power projects are not taxable services as held in the case of PES Engineers (P) Ltd V....
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.... generation of electricity in a hydro power project, which is in relation to/for transmission of electricity. Works contracts relating to power projects are not taxable services as held in the case of PES Engineers (P) Ltd Vs. CCE - 2017 (7) GSTL 57 (Trib Hyd). Irrespective of the classification of services, all services relating to/for transmission of electricity are exempted from payment of services tax by notification 11/2010-ST and 45/2010-ST. Catena of decisions are relied in this regard. 4.4 Rs. 59,879/- was demanded on supply of tangible goods services for the years 2008-09, 2009-10, 2010-11 (Annexure B to the SCN). As their main services were exempted as stated above, such turnover was excluded to determine the thresh hold exempt....
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....droelectric power projects by classifying it works contract services (Para 6.13 of the impugned order). As per sub section 30 of Section 2 of Electricity Act, 2003, generating station includes staff quarters and other buildings. Therefore, it is exempted under notification 45/2010-ST and 11/2010-ST as stated above. Further, staff quarters are for self-use of TNEB Ltd, wholly owned by Government of Tamilnadu. Therefore, it is not taxable. Reliance is placed on the decision rendered in the case of Sima Engineering Construction vide Final Order No.41143 to 41146/2018 date 13.4.2018. Appeal No. ST/40140/2015-DB 4.7 The total demand is Rs. 3,29,296/- for the period from 04/2008 to 03/2012. It was demanded for the services of management, ma....
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....ub section 30 of Section 2 of Electricity Act, 2003, generating station includes staff quarters and other buildings. All services relating to/for transmission of electricity are exempted from payment of services tax by notification 11/2010-ST and 45/2010-ST. Catena of decisions is relied in this regard. Copies of the decisions are placed in the typed sets. These notifications are valid upto 30.6.2012. The demand is also for July, 2012 and August, 2012 out of the total demand of Rs. 51,688/- for the period year 2012-13. The turnover for 2011-12 is Rs. 2,06,166/- and for 2012-13 is Rs. 4,18,189/-. Such turnovers are well within the threshold exemption limit of Rs. 10 lakhs. Therefore, for July, 2012 and August, 2012 also the demand will not s....
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....we are of the view that the demand of service tax in respect of these services cannot sustain and requires to be set aside which we hereby do. 7.2 In ST/40436/2015, apart from the demand on works contract service in respect of hydro power projects, an amount of Rs. 59,879/- is raised by the department under the category of supply of tangible goods service for renting of construction of equipment by the appellant to L&T. Evidently, the value of these services being less than Rs. 10 lakhs is exempted under Notification No.6/2005-ST as all other income of the appellant falls under exempted services. This demand, therefore, cannot sustain as it falls below threshold limit and requires to be set aside which we hereby do. 7.3 In ST/40355/20....