2019 (3) TMI 1231

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....njay Kumar (Adv.) for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa Demand of service tax of Rs. 1,67,660/- stands confirmed against the appellant in respect of the Sub-station cum SDO offices of Electricity Department of Noida having been constructed by the assessee. It is seen that the appellant had taken a categorical stand before ....

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....mmissioner of Central Excise, Kolhapur reported at 2014 (11) T.M.I 336 (CESTAT-Mum.) in which the same notification was considered and it was observed as under:- "6. As regards the demand for the period w.e.f. 27.02.2010, 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 express....

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.... transmission distribution of electricity cannot be sustained in law. As regards the other demands which has been confirmed in respect of construction of transformer station for the sugar factory or GTA service etc. the appellant is not disputing the tax liability and therefore in respect of the other activities of the appellant which are not related to either transmission or distribution of elect....