2019 (2) TMI 764

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....Chary, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against the Order-in-Original No. 16/2013- Adjn-ST (Commr) dated 30.03.2013. 2. The relevant facts that arise for consideration are the appellant herein were issued three different show cause notices in respect of demand for service tax on the value of services provided to DISCOMS during t....

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....in three show cause notices dated 23.04.2010, 21.04.2011 and 20.04.2012 are similarly worded. It is his submission that in demands raised, up to June, 2010 the services rendered by the appellant to transmission and distribution company is not taxable and is exempted by retrospective amendment by notification 45/2010-ST dated 20.07.2010 as amended by notification 11/2010-ST dated 27.02.2010. He sub....

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....dered for consumption in SEZ area albeit appellant being sub-contractor. As regards service tax liability on GTA, it is the submission that this liability is not contested and they have discharged the same along with interest which are appropriated in the impugned order. 4. Learned departmental representative reiterates the findings of the lower authorities. Additionally, he submits that servic....

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.... hold that the service tax demand raised on the appellant for services rendered under erection, commissioning and works contract services for erection of transmission lines for DISCOMS is liable to be set aside, consequentially, interest and penalties are also set aside on this demand. 7. As regards the demands raised on goods transport agency, we find that the appellant is not contesting the s....