TaxTMI 
TaxTMI 
2018 (8) TMI 361
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....in one case, no penalty has been imposed on the assessee, revenue is in appeal. 2. The facts of the case are as under:- "2. Rural Electrification Corporation Ltd. (REC) and the appellant- M/s NTPC, both instrumentalities of the State, entered into a Memorandum of Understanding (MoU) on 16/08/2004 where under both the entities agreed to carry out certain activities for formulation for Rural Electrification programmes. Under the MoU the appellant was to provide formulation and development of agreed projects in identified rural areas including systems planning, design engineering and procurement of goods and services under competitive building process; and other services falling within the taxable category of Consulting Engineer Service. In....
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....ends that the service rendered by it in this area does not amount to erection, commissioning or installation service as the appellant did not provide any service falling within the definition of erection, commissioning or installation service, on the activity of acting as a channelizing agency for payment of funds received by State Governments - State Power Utilities from REC and in arranging payments out of such funds received, to the contractors after monitoring performance of the contracts. According to the appellant, this activity does not amount to erection, commissioning or installation service. Alternatively, it is contended; and this is the substantive contention at this stage; that even assuming that this service provided by the ap....
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.... 5. Learned Departmental Representative representing the respondent/Revenue contends that the raft of taxable services which are provided immunity under Notification No.45/2010-ST or Exemption (for the period subsequent to 27/02/2010) by the Exemption Notification No.11/2010-ST (in relation to transmission of electricity) should be considered as those taxable services which have a direct connect with the transmission of electricity and not all taxable services provided prior to the actual process of transmission or evacuation of electrical energy. 6. Heard the parties. Examined the Notifications. 7. Notification No.45/2010-ST dated 20/07/2010 has granted immunity from service tax in respect of all services relating to transmission and....