TaxTMI 
TaxTMI 
2024 (3) TMI 559
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....s and other services. It appeared to Revenue, 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 permiss....
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....ant, the Commissioner Central Excise, Hyderabad-IV Commissionerate has passed 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....
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....vate construction works 31850066 3490340 3490340 Sub-total of Sl. Nos 8 & 9 50019654 5239101 5239101 Grand total 15,30,59,086 17170138 5239101 9. The grounds advanced by 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 L....
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....TR 631 (Tri. Mum.) • Pioneer Builders Ltd. Vs. CCE & ST, Hyderabad II - 2018 (15) GSTL 335 (Tri. Hyd.). • Praveen Electrical Works Vs. Commissioner of C. EX., Belgaum - 2011 (22) S.T.R. 17 (Tri. - Bang.). • M.P. Power Transmission Co. Ltd. Vs. COMMR. of CUS. & C. EX., Bhopal - 2011 (24) S.T.R. 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....
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....2,067/- towards interest thereon during the normal course to cover the delayed payments. Though the tax amounts were paid through challans, ST-3 returns for the period 2008-09 to 2010-11 were filed belatedly, along with late fee. 9.9 The balance tax amount of Rs.2,73,833/- (Rs.52,39,101/- minus Rs.49,65,268/-) was paid on 04.03.2024 along with interest thereon amounting to Rs. 5,93,032/- and provided proof thereof before the Tribunal 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 ....
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....l Authority has no legal sanctity. Accordingly, following the precedent judgements, we set aside the demand of tax amounting to Rs.1,09,26,745/- covered by Sl No.1 to 4 above. In respect of the services at Sl.No.5 to 7, the demand was confirmed by the original authority, not on merit but due to non-production of agreements. These agreements, either produced along with the appeal or on the day of hearing, confirm that the services were provided to the non-commercial organisations. Therefore, the services are not intended for commerce or industry. These are also covered by CBEC Circular dated 17.09.2004 (supra). Accordingly, we set aside the demand amounting to Rs.10,04,292/- on this count. 12. In respect of the demands at Sl.No.8, 9 above....