SIGN IN SUBSCRIBE

News Update

Gadkari faints during campaign; Heat takes toll on his healthSARFAESI Act - Award of interest on auction money at rate applicable to fixed deposits is not a correct view and rate of interest deserves to be enhanced: SC (See 'TIOLCorplaws')ST - Chit Funds - Tax was not paid under mistake of law but upon demand by tax authorities - Refund not having been filed within time was rightly rejected: HCSC asks EC to submit more info on reliability of EVMsGST - Without considering reply on merits, proper officer has held that reply is unsatisfactory and, therefore, he is left with no alternative but to create demand - Order set aside: HCGST - Cancellation of registration retrospectively - Show Cause Notice and the impugned order are bereft of any details, accordingly the same cannot be sustained: HCGST - Registration could not have been cancelled retrospectively for the period for which returns were filed and taxpayer was compliant: HCGST - Notfn 11/2017-CTR amended by 03/2022 - Work contracts executed before 18 July 2022 - Petitioners should file refund claims before respondent agitating grievance and same be examined and orders passed within 4 months: HCItaly imposes USD 10 mn fine on Amazon for unfair business practicesGST - Entire tax liability has been realised by appropriating the amount from the petitioner's bank account, therefore, Revenue interest stands fully secured - Since tax proposal was confirmed without participation of petitioner, order set aside and matter remanded: HCCaste Census is my mission, says RahulRight to Sleep - A Legal lullabyUS warns Pak of punitive sanctions against trade deal with IranI-T- Income surrendered before approaching Settlement Commission not covered u/s 115BBE, where this provision did not exist during relevant AYs: HCChinese companies decry anti-subsidy probe by EUI-T- Entire interest expenditure is allowable as deduction if loan funds is not diverted for non-income earning activities/personal purposes : ITATUK to send military aid package worth USD 619 mn to UkraineUS regulator bans non-compete agreements by employeesAir India, Nippon Airways join hands for travel between India and JapanSC grills Baba Ramdev & Balkrishna in misleading ad case
 
ST - Service in relation to Transmission & distribution of electricity - S.11C exemption notification is applicable in respect of tax which was 'not paid' - appellant not eligible to get refund of tax already paid: CESTAT

By TIOL News Services

CHENNAI, SEPT 21, 2014: THE The appellant rendered service in relation to civil structure to facilitate erection of electricity transmission tower for Tamil Nadu Electricity Board. The department raised a Service tax demand of Rs.1,84,000/- on 20.10.2011 for the period 2006-07 & 2007-08 under the category of "Erection, Commissioning or Installation Services".

The appellant is now before the CESTAT and submits that the Central Government by Notification No.45/2010-ST dt. 20.7.2010 issued u/s 11C of the CEA, 1944 r/w 83 of the FA,1994 directed that service tax payable on the taxable services relating to transmission and distribution of electricity provided by the service provider to the service recipient, which was not being levied in accordance with the said practice, shall not be required to be paid during the period upto 26.2.2010 for all taxable services relating to transmission of electricity and the period upto 21.6.2010 for all taxable services relating to distribution of electricity.

It was observed by the Bench that the said claim could have been made while replying to the SCN so that the matter could have been investigated by the lower authorities but nonetheless the appellant is eligible for the exemption notification 45/2010-ST.

To this observation, the AR submitted that the appellant had already paid an amount of Rs.71,625/- against the confirmed demand but the same ‘cannot be released'.

The CESTAT concurred with this submission of the AR by observing thus -

"In our view, the exemption notification (supra) is applicable in respect of the amount which was not paid relating to electricity transmission tower provided by the service provider. Hence the appellant is not eligible to get refund of tax whatever they have paid. In view of the above discussion, we hold that appellant is eligible to benefit of Exemption Notification No.45/2010-ST dt. 20.7.2010 and the demand of balance amount of tax along with interest and penalty is set aside…."

The appeal was disposed of.

(See 2014-TIOL-1805-CESTAT-MAD)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST