TaxTMI 
TaxTMI 
2023 (12) TMI 1010
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....er decided the proposals made in three Show Cause Notices SCN dated 20.10.2009 (covering the period 2004-05 to 2008-09), 4.5.2011 (covering the period 2009-10) and 18.10.2011 (covering the period 2010-11) and confirmed demands of service tax totaling Rs.2,40,48,132/- and imposed penalties under sections 76 and 77 and 78 of the Finance Act, 1994 Finance Act. 2. We have heard Shri Anil Mishra, learned counsel for the appellant and Smt. Jaya Kumari, learned authorised representative for the Revenue and perused the records. 3. The undisputed facts of the case are that the appellant provided the service of erection of transmission line towers during the disputed period. According to the Revenue, this service is exigible to service tax under th....
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....l Ltd. vs. Commissioner, Gurgaon 2022(8)TMI992-CESTAT Chandigarh b) M/S. KEC International Ltd. vs. Commissioner, Mumbai 2019(9)TMI1531-CESTAT Mumbai c) M/S. Kedar Constructions vs. Commissioner, Kolhapur 2014(11)TMI336-CESTAT Mumbai 6. In KEC International vs. Commissioner, Gurgaon, this Tribunal held as under: 2. The appellant is engaged in the manufacture of power transmission towers and parts and accessories. The appellant is also engaged in the supply of such towers, parts and accessories and erection, commissioning and installation of such towers. It was allotted two separate contracts by various Electricity Distribution Authorities. The first one was for ex-works supply of parts of towers manufactured as per the designs provid....
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....e, are exempted. 12. To appreciate this submission, it would be appropriate to refer to the two notifications dated 20.07.2010 and 27.02.2010 and they are as follows: "Notification No. 45/2010-ST dated 20/07/2010 Regarding levy of service tax on all taxable services relating to transmission and distribution of electricity G.S.R. (E).- Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as "the Finance Act"), on all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called "the service provider") to any othe....
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....e of service tax leviable thereon under section 66 of the said Finance Act." ....... 17. As noticed above, the notification dated 20.07.2010 is in connection with exemption that can be availed for the period up to 26.02.2010 and the notification dated 27.02.2010 is for the period 27.02.2010 onwards. 18. A division bench of the Tribunal in KEC International dealt with contracts with "electricity distribution authorities" for supply, and/or installation of "transmission towers" between 01.10.2004 and 31.03.2009. In paragraph 7, the division bench rejected the contention of the department that the benefit of this notification would not be available to the appellant in the following manner: "7. The impugned order did consider the plea of ....
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....Central Excise Act, 1944 is not tenable and demand is liable to be set aside." 19. The division bench, thereafter, examined the notification dated 20.07.2010 particularly the expression, "in relation to" and after placing reliance upon the decision of the Tribunal in Kedar construction and Noida Power Company Ltd. conclude that since the expression "relating to" is very wide in its amplitude and scope, all taxable services rendered in relation to transmission/distribution of electricity would be eligible of the benefit of exemption under notification dated 20.07.2010 for the period upto 27.02.2010. 20. It would, therefore, be useful to reproduce the portion of the decision of the Tribunal in Kedar construction that was relied upon and it ....
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....truction on this aspect is reproduced below: "6. As regards the demand for the period w.e.f. 27-2- 2010, the said exemption is available if the taxable services are rendered for transmission of electricity. As held by the Hon"ble Apex Court in the case cited supra the expression "for" means "for the purpose of". As per the definition of transmission (given in the Electricity Act, 2003), it covers a very wide gamut of activities including sub-station and equipments. Therefore, the various activities undertaken by the appellant, though classifiable under Commercial or Industrial Construction prior to 1-6-2007 or under works contract service on or after 1-6-2007, would be eligible for the benefit of exemption as held by this Tribunal in the ....