2023 (10) TMI 352

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....7,712/- was confirmed under the category of "Erection, Commissioning & Installation service" (ECIS) in respect of work executed as sub-contractor, on back to back basis, allotted by the main contractor - M/s Nagarjuna Construction Company. The work was in respect of services being strengthening and improvement of sub-transmission and distribution of network, erection of line materials, testing and commissioning of 33/11 KV lines for new sub-stations, revamping 33/11 KV sub-station, replacing and conversion of existing LT power lines to 11 KV line, erection of 16/25 KVA 3 Phase etc. 3. As regards this demand, the learned Commissioner in the Impugned Order have dropped the demand extending the benefit of Notification No. 45/2010-ST dated 2....

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....een issued the discharge certificate in Form SVLDRS-4. 7. As regards the demand under ECIS, in respect to service of transmission and distribution company, the ground taken by Revenue is that learned Commissioner has erred in dropping the demand by extending the benefit of Notification No. 45/2010-ST. According to Revenue, the exemption is in relation to transmission and distribution of electricity from payment of tax and not to the providers of the service to the transmission and distribution company. Revenue has also relied on the clarification issued by the Board vide TRU letter F.No.334/3/2010 dated 01.07.2010, wherein, it appears that exemption is only for taxable service of transmission provided by the transmission company. Further....

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....CE, C & ST, Hyderabad [2014 (35) STR 348], wherein, also in the case of similarly situated Assessee, this Tribunal held that taxable service provided to 'Central Power Distribution Company of Andhra Pradesh' and other such distribution companies is exempt, in view of the immunity granted vide Notification No. 45/2010-ST. The Tribunal had observed that the tax liability stands eclipsed, in view of the said notification. The said ruling of the Tribunal has been accepted by the Revenue. Learned Counsel also relies on the other rulings as follows: (a) CCE, Nagpur vs HT Associates [2016 (45) STR 305 (Tri-Mumbai)] (b) K. Shanmugavelu vs CCE, Madurai [2015 (39) STR 704 (Tri-Mad)] (c) Hyderabad Power Installation P Ltd vs....

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....y will be on them. Since the invoice-wise and date-wise break up is not available in the show-cause notice, the assessee has given the invoice-wise details for the period from April 2006 to March 2011 in respect of the service provided by them. The jurisdictional Range Officer has verified the same and reported that all the work orders during the relevant period are related to 'transmission and distribution' companies of various State Governments and all the work orders and invoices pertain to the period prior to 21.6.2010, which are ineligible for the exemption under the Notification No. 45/2010-ST. Inasmuch as no service was provided by them on or after 22.6.2010 in respect of the contracts covered in the present show cause notice, servic....