2019 (3) TMI 1506

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....missioning and Installation Services and Management, Maintenance or Repair Service, Commercial Construction Service and Goods Transport Agency Service. During the course of audit, it was noticed that during period from Jan.'09 to Dec.'09, the appellants did not deposit the service tax of Rs. 78,15,605/- to the Government account even though they have received service charges along with service tax from customers. Show-cause notice was issued, inter alia, proposing to demand the service tax under Erection, Commissioning and Installation Services along with interest and also proposing to impose penalties. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. Aggrieved, the appellants ....

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....ncy is exempt from levy of service tax. 3. The learned Authorised Representative Shri B. Balamurugan supported the findings in the impugned order. 4. Heard both sides. 5. The issue is whether the demand of service tax under the category of Erection, Commissioning and Installation Services Management, Maintenance and Repair Services is sustainable for the activities undertaken by the appellants. At the outset it has to be stated that though department alleges that appellant collected service tax, there is no evidence to support this allegation. Further the show cause notice does not invoke Section 73A of Finance Act, 1994. The appellants undertook turnkey projects of laying electrical cables between grids and also construction of su....

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....ld. DR as on perusal of the record, we find that at the preliminary stage of the appeals, this objection was not raised by the Revenue. Furthermore, the stay applications were dealt in both the appeals. Thereafter, the matters travelled up to Hon'ble High Court of Madhya Pradesh and as per directions of the Hon'ble High Court of Madhya Pradesh, this Tribunal has to dispose of these appeals in time bound period. Hence, the preliminary objection raised by the ld. DR is rejected. 9. We find that Notification No. 11/10-ST, dated 27-2-2010 exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any other person (service receiver) from 27-2-2010, Further for the past period u....