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ST - All services provided to Maharashtra State Electricity Transmission Co Ltd 'in relation to' transmission of electricity are exempted by notification 45/2010-ST & 11/2010-ST: CESTAT

By TIOL News Service

MUMBAI, MAY 30, 2018: THESE are Revenue appeals filed against the orders passed by the Commissioner(A), Pune-II.

The respondent provided service of 'Commercial and Industrial construction services' and 'Manpower recruitment & supply agency service' to Maharashtra State Electricity Transmission Company Limited.

They did not pay service tax on these services by claiming exemption under Notification No. 45/10-ST which was issued with retrospective effect u/s 11C of the CEA, 1944 and also under Notification No. 11/10-ST dated 27.02.2010 which is effective prospectively.

Both the lower authorities have extended the benefit of the notification and dropped the tax demands.

It is submitted by the AR that the exemption notifications (supra) are applicable only in respect of the services of ‘transmission' whereas the appellant had provided services of CICS and Manpower Recruitment which are not used for transmission of electricity. And, therefore, the lower authorities were wrong in dropping the demands of service tax.

The respondent emphasized that the exemption notification is not restricted to ‘transmission service' but is available to all services ‘related to' transmission and distribution of electricity. Reliance is placed inter alia on the decisions in Sri Rajyalakshmi Cement Products - 2016-TIOL-2972-CESTAT-HYD and Kedar Constructions - 2014-TIOL-2138-CESTAT-MUM.

The Bench extracted both the impugned notifications and observed -

"6. From the reading of the above notification it is clear that all the services which are provided in relation to transmission of electricity are exempted. The transmission of electricity is carried out by the Maharashtra State Electricity Transmission Board and for transmission of electricity whatever services used, all those services are exempted under Notification No. 45/10 and 11/10. This issue is no longer res integra as in the various judgments of this Tribunal which are cited by the Ld Counsel for the respondent, the issue has been decided. Accordingly, impugned orders are just and legal which do not need any interference…"

The Revenue appeals were dismissed.

(See 2018-TIOL-1656-CESTAT-MUM)


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