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Retrospective exemption to Transmission and Distribution of Electricity
Service Tax – retrospective exemption to transmission and distribution of electricity - Applicant are engaged in providing service under the category of ‘erection, commissioning, or installation services’ and ‘Works Contract of Service’ for transmission of electricity - Period of dispute October, 2005 to September, 2010
- HELD - For the limited purpose to ascertain the eligibility to the benefit of exemption Notification No.32/2010 dated 22.6.2010 for the period from 22.6.2010 till September, 2010, in the event the service related to distribution of electricity for the said period, it needs to be verified/scrutinized by the adjudicating authority.
- Consequently, to this extent the matter is remanded for deciding the same on merit - since the issue involved is one of interpretation of law and major period of the demand is covered by the retrospective exemption, no penalty is liable to be imposed, in the event the exemption Notification is found to be not admissible for the period 22.6.2010 to Sept 2010 - Appeal allowed by way of remand