2023 (10) TMI 317

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....ntractor who is providing such services to the Transmission and Distribution Companies. Show-Cause notice was issued demanding Service Tax of Rs 31,54,990. The appellant paid an amount of Rs 22,06,616/- which was appropriated in the Order-in-Original. On appeal, the Commissioner(Appeals) upheld the Order-in-Original. Being aggrieved, the appellant is before the Tribunal. 2. The learned Counsel, appearing on behalf of the appellant, submits that the services provided by the appellant is squarely covered by Notification No. 45/2010-ST dated 20/7/2010. Under this Notification, the CBEC has exercised powers in terms of Section 11C of the Central Excise Act 1944 read with Section 83 of the Finance Act and waived the Service Tax in respect of ....

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....in order to put to rest all the litigations which were prevailing during the period 2005 to 2010. After this notification was issued, the Tribunals have been consistently holding that any service provided in relation to transmission or distribution of power shall be eligible for the exemption from service tax payment. This bench in the case of Sri Srinivasa Electrical Works has held as under: "5. On going through the records and the grounds of the Revenue, we find same issue arose before this Tribunal Co-Ordinate Bench in the case of Sri Ganesh Enterprises Vs CCE, Customs and Service Tax [2014 (35) STR 348 (Tri-Bang)] wherein assessee - Ganesh Enterprises provided services to Central Power Distribution Companies of Andhra Pradesh a....