TaxTMI 
TaxTMI 
2019 (8) TMI 1690
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.... of Uttaranchal) for the work of description "Turnkey Execution of the work of Route Survey, Design, Supply, Erection, Testing, commissioning of material, Equipment required for electrification of villages of and their households on "Turnkey Basis" BAGESHWAR PACKAGE in state of Uttaranchal under Rajiv Gandhi Grameen Vidyutikaran Yojana as per tender specification No. CCP-11/1/2005-06. The work-contract dated 14 November 2005, includes performance of 16 activities as under : "1. Supply and erection of Single pole 410-SP-23, 8.5m long for three phase four wire line 2. Supply and erection of single tubular pole 410-SP 23, 8.5 m long for single phase two wire line 3. Supply and stringing of ACSR Rabbit Conductor (50sqmm) for 11KV overhead line (3 phase 4 wire) 4. Supply and stringing of ACSR weasel conductors (30sqmm) for phase and neutral cum earth wire 5. Supply and erection of double pole structure with Steel Tubular Poles (410-SP-23) 8.5 m long for Three phase four wire line 6. Supply and erection of double pole structure ....
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....arm with clamps, nuts and bolts Nos l 577.80 577.80 6 Top phase PP and clamps Nos 1 214.00 24.00 A Total for material 11679.05 8 Concreting of Pole including icing block Nos 1 428.00 428.00 9 Rod type earthing complete Nos 1 428.00 428.00 10 Concreting of stay Nos 1 214.00 214.00 11 Cartage charges Ls 1070.00 1070.00 12 Erection charges LS 1070.00 1070.00 B Total Concreting, Earthing, cartage and Erection charges 3210.00 A+B TOTAL 14889.05 2. The appellant had paid service tax on erection charges on a value of Rs. 1070.00 as mentioned at Sl. No. 12 of the above table, whereas the contention of the department is that service tax is required to be paid on all the e....
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....e said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, 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". "Notification No. 32/2010-ST, dated 22/06/2010 Regarding exemption to the taxable service provided for distribution of electricity G.S.R. (E) 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 s....
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....tractor has partially completed the supply of material/ erection, then this type of work in slots will not be considered as its progress in completion of the work for payment/ penalty purpose." 6. Thus, even if the value of material & services were shown separately, it remains one single indivisible contract for Works Contract. 7. The learned Departmental Representative has re-iterated the findings in the Order-in-Original. 8. We have carefully gone through the facts of the case and arguments of the learned Counsel of the appellant and the learned Departmental Representative. 9. We find that the issue is no more res-integra in view of the decision in U.P. Rajkiya Nirman Nigam Ltd. cited above. In the above case the Tribunal after examining the above mentioned Notifications Nos. 45/2010-ST and 32/2010-ST held as under :- "Thus, the service tax payable on all services relating to transmission and distribution of electricity provided by the service provider to the service recipient is not required to be paid. We have seen the related contracts entered by the appellant with M/s. UPCL. It is evident from there that the servi....