TaxTMI 
TaxTMI 
2023 (7) TMI 1298
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....t the issue involved in this appeal is - whether the Respondent assessee is required to pay service tax on services provided to Andhra Pradesh Central Power Distribution Company Ltd., (APCPDCL in short) and Andhra Pradesh Northern Power Distribution Company Ltd., (APNPDCL in short). The Respondent assessee - a small contractor had not paid service tax. In the course of enquiry it appeared to Revenue that the assessee is required to pay service tax under various services like - 'Man Power Recruitment Agency', 'Management, Maintenance or Repair Services', 'Business Support Services', 'Supply of Tangible Goods Services', 'Erection, Commissioning and Installation Services', and 'Commercial Construction Services', 'Business Auxiliary Services'. ....
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.... services, to transmission companies during the period upto 26.02.2010 and distribution of electricity for the period upto 21.06.2010. As the assessee have provided services in relation to distribution of electricity to APCPDCL, service tax is not required to be paid on the services rendered for the period up to 21.06.2010 except for the service being supply of tangible goods for the period pre 26.06.2010 and accordingly he is liable to pay tax with effect from 26.06.2010 till 31.03.2011. It was further held that as regards claim for reduction of material cost for the services rendered under Notification No. 12/2003-ST, the same was disallowed for want of relevant documentary evidences. Further, as regards claim of abatement under Notificat....
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....and with respect to the second show cause notice penalty was confirmed under section 76, 77(1) and 77(2) of the Finance Act, 1994. Being aggrieved with the dropping of demand in part, the Revenue is in appeal on the ground that on a plain reading of the Notification No. 45/2010-ST, it is evident that the exemption is available for services to transmission and distribution companies/assessees. So far the respondent assessee is concerned they are neither transmission and distribution companies, but have provided services to the transmission and distribution companies. It is further held that the said notification does not cover squarely services used by the transmission and distribution company, for providing the service of transmission and d....
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....er Section 11C of the Central Excise Act read with Finance Act, held Central Government granted exemption in respect of any taxable service provided in relation to transmission and distribution of electricity during the period upto 26.02.2010. Accordingly, as a consequence of the exemption granted the service tax liability of the assessee was held, that the same stands eclipsed and accordingly the demand was set aside allowing the appeal. The said order have been following by this Bench in Sri Venkateswara Electrical and Power Equipment Company Vs CCT, Guntur vide Final Order No. A/30174/2023 wherein also the assessee was a small contractor undertaking various works like erection and commissioning, repair of transformers, cables etc to powe....