TaxTMI 
TaxTMI 
2023 (12) TMI 1010
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....nsel 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 the head 'erection, commissioning and installation service' while according to the appellant, this service is fully exempted from service tax by Notification no. 11/2010-ST dated 27.2.2010 and for the period prior to this date, by a retrospective exemption given through Notification no. 45/2010-ST dated 20.7.2010 issued by the Government under section 11C of the Central Excise Act, 1944 made applicable to service tax matters by section 83 of the Finance Act. 4. A perusal of both these notifications shows that they exempted all taxable services related to transmission of electricity. The case of the appellant is the transmission towers which it had erected were for transmission of electricity and hence they are fully exempted. The case of the department is that erection of these transmission towers does not involve transmission of electricity ....
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....er the two notifications dated 20.07.2010 and 27.02.2010 is being considered. 11. Learned counsel for the appellant submitted that the service for transmission of electricity was exempted for the entire relevant period by virtue of the notification dated 20.07.2010 (till the period of 26.02.2010) and the notification dated 27.02.2010 (w.e.f. 27.02.2010) and, therefore, so far as the activities undertaken by the appellant are concerned, no service tax is payable as these activities are towards the erection of transmission lines and hence, 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 relat....
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....onsider the plea of the noticee therein for the benefit of notification no. 45/2010-ST dated 20th July 2010 but concluded that exemption granted under section 11 C of Central Excise Act, 1944 is contingent upon non-levy due to practice in the industry and that the assessee would not fall in that category. We take notice that the appellant herein had been discharging tax, either as provider of "erection, commissioning and installation agency service" or as provider of "commercial or industrial construction service" before paying the composition rate for "works contract service" in 10 of the contracts with spillover into the period after this was made taxable. By the impugned proceedings, the jurisdictional tax authorities sought to place the assessment, and discharge of tax liability, by the appellant in jeopardy and, by part denial of the classification claimed by them as well as by inclusion of the value of the "towers" in the assessable value, confirmed demand for the entire period of dispute to erase the discharge thereof. The appropriation of the amount paid till then is tantamount to deeming such payment to be a tentative deposit and not the final payment of tax. Revenue is no....
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....he appellant would be eligible to the benefit of a notification, as was held by the Tribunal in Noida Power Company Limited. The relevant portion of the decision of the Tribunal in Kedar Construction 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 case of Noida Power Co. Ltd., Pashchimanchal Vidyut Vitran Nigam, Purvanchal Vidyut Vitran Nigam and Shri Ganesh Enterprises cited supra. Therefore, the confirmation of Service Tax demand in respect of the construction, maintenance or repair activities....