2023 (7) TMI 545

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMBER (TECHNICAL) Shri Y. Sreenivasa Reddy, Advocate for the Appellant Shri A. Rangadham, AR for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] The Appellant is a small contractor undertaking various works in the nature of erection and commissioning, repair jobs of transformers, cables, etc., providing services to Andhra Pradesh State Power Distribution Company Ltd (APSPDCL). T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....formers belonging to Superintending Engineer (Operation), APSPDCL, Guntur was in progress. The officers ascertained the amount being received for the repair and maintenance work. The Appellant informed that they have filed ST3 Returns and are registered with the Department. The officers made endorsements in their records and directed them to discharge the Service Tax liability under the head ECIS ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nother penalty of Rs.20,000/- was imposed for non filing/late filing of ST3 Returns for the period 2005-06 to 2009- 10. 4. Being aggrieved, the Appellant preferred an Appeal before the Commissioner (Appeals) who vide the impugned OIA was pleased to allow the Appeal in part and allowed the abatement for the material component under the head ECIS. It was also observed that prior to 16.06.2005 the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....07.2010 observing as follows: "3. It is however brought to our notice today that the Central Government by Notification No. 45/2010-ST dt. 20/07/2010, in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, granted immunity from the liability to remit service tax in respect of any taxable service provided in relation to....