2019 (2) TMI 1103

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mely, construction service, maintenance and repair service etc. to M/s Maharashtra State Electricity Distribution Company Ltd. (MSEDCL in short) during the period 01.4.2007 to 31.3.2012. Alleging that they have not paid the appropriate Service Tax, a show-cause notice was issued to them for recovery of the Service Tax not paid along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. Learned Advocate Shri R.B. Pardeshi for the appellant submits that during the period in question, services were provided to MSEDCL in relation to transmission and distribution of electricity, hence covered by the Notification No. 45/2010-ST dated 20.7.2010, 11/2010-ST dated 27.2.2010 and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation No. 32/2010-ST Exemption to taxable service provided for distribution of electricity In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the said Finance Act'), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003 (36 of 2003), for distribution of electricity, from the whole of service tax leviable thereon under section 66 of the said Finance Act. 2. This notification shall come into forc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period." These notifications have been interpreted by this Tribunal in the case of Kedar Constructions (supra). This Tribunal observed as follows: - "6. As regards the demand for the period w.e.f. 27-2-2010, the said exemption is available if the taxable services are rendered for transmission of electricity. As held by the Hon'ble Apex Court in the case cited supra the expression "for" means 'for the purpose of'. As per the definition of transmission (given in the Electricity Act, 2003), it covers a very wide gamut of activities including sub-station and equipments. Therefore, the various a....