Case Law Details
N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010.
Facts- It is alleged that the appellant had provided the work/ services covered under the taxable services of works contract service, Commercial & Industrial Construction Services, Construction of Complex Service and the Site formation and Clearance, Excavation and Earth Moving and Demolition Service, not paid the service tax.
After detail investigation show cause notice dated 18.03.20 11 was issued to the Appellant proposing service tax demand and to imposed penalty under Section 76, 77 and 78 of the Finance Act, 1944. Being aggrieved by the impugned order of Learned Commissioner, the appellant has filed the present appeal.
Conclusion- As regard the service provided to Gujarat Energy Transmission Corporation Ltd. we find that such services are exempted from payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010. The decisions relied upon by the Appellant in this context also support the claim of appellant, however we do not find any finding on this aspect in impugned order.
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