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To construct Electrical Substations on Turnkey basis

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2015-VIL-25-CESTAT-BLR-ST

ELMECH ENTERPRISES LTD Vs CCE & CST, HYDERABAD-II

Service Tax – Appellant acted as a subcontractor to M/s. Projects Ltd. As per the agreement, the assessee was required to construct electrical substations for Tadipudi Lift Irrigation Scheme on turnkey basis – Exemption under Notification No.45/2010ST - Period involved is 2005-06 to 2009-10 – HELD - The Notification No.45/2010-ST provides exemption to all taxable services relating to transmission and distribution of electricity by a person to another person during the relevant period covered by the proceedings. It is not limited only to taxable service of transmission by the transmission company as observed by the learned original adjudicating authority. Prima facie, I find that appellant is eligible for the benefit of Notification and therefore the appeal could have been heard without insisting on pre-deposit. Accordingly, the impugned order is set aside and the matter is remanded to the Commissioner (A) with a request to hear the appeal without insisting on any pre-deposit

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