2019 (2) TMI 580

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....jun Reddy, Superintendent/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This application has been filed by Revenue for early hearing of appeal No. ST/807/2009 due to involvement of sizeable amount. The request for early hearing is allowed for disposal of the said appeal today. 2. This appeal is directed against Order-in-Original No. 31/2009-ST, dated 18.08.2009. 3. The relevant f....

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....he case in hand for the demand under Erection, Commissioning or Installation Services is 10.09.2004 to 30.09.2008, under GTA services from 01.01.2005 to 30.09.2008. Adjudicating authority confirmed the demands raised along with interest and also imposed penalty. 4. Ld. Counsel appearing for the appellant submits that the issue is covered by notification No. 45/2010-ST, dated 20.07.2010 which exem....

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....areful consideration of the submissions made, we find that the facts as stated herein above are not disputed by both sides; appellant rendered services to various electricity transmission companies. The period involved in this case is 10.09.2004 to 30.09.2008 and the service tax liability is on Erection, Commissioning or Installation Services for the services rendered to various transmission compa....

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....aside and we do so. 7. As regards the GTA services, we find that the said services are received by the appellant and we also note that appellant had already discharged the tax liability along with interest. We find that the tax liability and the interest thereof needs to be upheld and we do so, as the service tax liability needs to be discharged by the appellant. As regards the penalty imposed on....