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Transmission and distribution of electricity

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2018-VIL-187-CESTAT-MUM-ST

DIXIT ENTERPRISES Vs COMMISSIONER OF CENTRAL EXCISE, NAGPUR

Service Tax - transmission and/ or distribution of electricity - Demand under Works Contract Service, Erection, Commissioning or Installation Service and under Transport of Goods by Road Service – benefit of Notification No. 1/2006-ST and Notification No. 32/2004-ST –

HELD – the services in the nature of shifting of overhead cables/wires for any reasons such as widening / renovation of roads, laying of electric cables between grids / sub-stations / transformer stations en route and laying of electric cables upto distribution point of residential or commercial localities/complexes are not taxable services – Moreover, all activities relating to transmission and distribution of electricity upto the period of 26th day of February 2010 are clearly exempted from service tax and no bifurcation of any nature is needed. Bifurcation if any is required for the period after 26th day of February 2010 - The order in so far as it relates to the service provided in respect of transmission and distribution of electricity is set aside and the matter is remanded for fresh adjudication - in respect of denial of abatement in respect of erection, commissioning and installation service is set aside and the matter is remanded to the Commissioner.

The appellant has not followed the procedure which has been prescribed vide F. No. 166/13/2006 CX.4 dt. 12.3.2007, wherein CBEC has clarified that if the service provider makes a declaration on the consignment notes then the said declaration would be accepted - the appellant have neither followed that procedure nor made any attempt to satisfy the said notification. In these circumstances appeal filed by the appellant cannot be entertained. The appeal in so far as it relates to the denial of abatement under GTA service is dismissed - appeal is partly allowed by way of remand and partly dismissed.

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