2020 (1) TMI 425

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....the appellant vide Final Order order dated 22.03.2018. 2. Heard the parties. 3. Considering the fact that on the identical issue for the earlier period, this Tribunal has decided the issue in favour of the appellant, therefore, we allow the application for early hearing and the appeal is taken up today for final disposal with the consent of both the sides. 4. The facts of the case are as under:- "The facts of the case are that the appellants are engaged in the activity of erection, commissioning and installation services/work contract services to Dakshin Haryana Bijli Vitran Nigam (DHBVN in short) and Uttar Haryana Bijli Vitran Nigam (UHBVN in short). During the period April 2014 to March 2015 without obtaining the service....

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....t the appellant is providing services in relation to distribution of electricity to DHBVN & UHBVN and upto 21/06/2010, the benefit of Notification No.45/2010-ST dated 20/07/2010 has already been granted to the appellants. The sole ground for denial of benefit of exemption Notification No.32/2010-ST dated 22/06/2010 is that the appellant is not a distribution licensee or distribution franchisee or any other person authorized under the Electricity Act for distribution of electricity. For better appreciation Notification No.32/2010-ST dated 22/06/2010 is extracted below: 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....

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.... the benefit of notification or not, the same is being examined by this Tribunal and observed as under: "12. From the above it can be seen that RBI have the right to transact Government business and allow an agent to perform its function. ................ 5. The first question that we have to consider is whether an agent of a principal who is also a dealer under the Act is entitled to the same rights as his principal has under the Act. Under the general law the agent merely represents his principal. Therefore, while functioning within the scope of the agency he can exercise all the rights which his principal could have exercised. In fact, in the case of an ordinary agency, the agent merely acts for his principal. This prov....