TaxTMI 
TaxTMI 
2024 (3) TMI 559
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....nue, pursuant to enquiry, that the appellant company is rendering taxable service and have filed returns (ST-3). The period of dispute is 2006-07 to 2010-11. 2. The issues that arise for consideration in this appeal are: (i) Whether the services rendered by the appellant in relation to distribution of electricity to power distribution companies of Andhra Pradesh (APEPDCL, APSPDCL) are taxable or exempt under Notification No. 45/2010-ST dated 20.07.2010? (ii) Whether the services rendered to Educational Institutions, CPWD and Railways are taxable under Commercial or Industrial Construction services or not? (iii) Whether invocation of extended period is permissible or not? (iv) Whether imposition of penalties under Sectio....
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.... the impugned order confirming the demand of Rs.1,71,70,141/-, interest thereon and penalties under Sections 76, 77(2) and 78 of Finance Act, 1994. 6. Aggrieved by the above cited order, the appellant is in appeal before the Tribunal. 7. We have heard both the sides and perused the appeal records. 8. The Ld. Counsel for the appellant, gave the following break up of demand(s). Sl. No. Description Taxable value (Rs) Service Tax amount (AS PER ORDER) Service tax payable As per Appellant Remarks 1 Construction of sub-stations and other related works of distribution of electricity for APEPDCL/APSPDCL. 23064928 2542296 0 Exempted vide Notification No45/2010 ST dated 20.07.201....
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....y the appellant in the appeal and during the hearing are as under: 9.1 In respect of the demands relating to Sl. Nos. 1 to 4 of the table above, amounting to Rs.1,09,26,745/-, the appellant rendered services in relation to distribution of electricity, either directly or in the capacity of a sub-contractor to Power Distribution Companies and the same are squarely covered by the Notification No.45/2010-ST dated 20.07.2010. The subject notification number is 45/2010-ST dated 20.07.2010. 9.2 The Ld. Adjudicating Authority indisputably admitted to the provision of erection and commissioning of electrical sub-stations to the power distribution companies in respect of works listed at 1 and 2 above. However, denied the exemption to the appellant ....
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..... 67 (Tri. - Del.). * N. Srinivasula Reddy Vs. CCE, NELLORE - 2017 (4) G.S.T.L. 26 (Tri. - Hyd.). * CCE & ST., Hyderabad-III Vs. Sri Rajyalakshmi Cement Products - 2017 (52) S.T.R. 309 (Tri. - Hyd.). * Maharashtra State Electricity Distribution Co. Ltd. Vs. CCE., PuneIII - 2017 (49) S.T.R. 91 (Tri. - Mumbai). * M. ChadacharamVs. CCE, Madurai - 2015 (37) S.T.R. 268 (Tri. - Chennai. 9.6 In respect of Sl Nos. 5, 6 and 7 of the above table, the Original Authority denied the exemption only on the ground that agreements were not provided. The appellant has produced two agreements along with the appeal itself in respect of Sl.No.5 above. Three agreements in respect of Sl. No. 6 and 7 were produced before the Tribunal on the day of hearing....
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....ibunal during the hearing. 9.10 Since, services in respect of Sl. Nos. 1 to 7 are either eligible for exemption or non-taxable, and taxes in respect of Sl.No. 8 and 9 were duly paid along with interest in the instances of delay, there is no interest liability. 9.11 Penalty under Section 76 is not imposable when penalty under section 78 is imposed as per the following case laws: * Commissioner of Service Tax, Bangalore Vs Motor World [2012 (27) S.T.R. 225 (Kar.)] * Commissioner of C.Ex. Vs First Flight Courier Ltd., [2011 (22) S.T.R. 622 (P & H)] * Raval Trading Company Vs Commissioner of Service Tax [2016 (42) S.T.R. 210 (Guj.)] 9.12 Penalty under Section 78 is not imposable as most of the services are either eligible f....