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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
P.G. CHACKO, J.
Karnataka Power Transmission -Appellant
Versus
Commissioner of Central Excise -Respondent
FINAL ORDER NO. 346 OF 2012 STAY ORDER NO. 953 OF 2012 APPEAL NO. ST/ST/1263/2010 IN ST/2093/2010
Decided On : 06-06-2012
V. Raghuraman,Ravi Chandran
P.G. Chacko, Judicial Member - This application seeks waiver and stay in respect of the adjudged dues which include service tax and education cesses totalling to Rs. 14,37,040/- demanded for the period from July 2003 to March 2008 under the Head "Technical Inspection and Certification Services". On a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal.
2. The impugned demand is in respect of transmission of electricity from the grid of generating companies to that of the State. The case of the appellant is that there is no liability to pay service tax in respect of this activity for the aforesaid period by virtue of Notification No. 45/2010-ST dated 20/7/2010 issued by the Central Government under Section 11C of the Central Excise Act read with Section 83 of the Finance Act 1994. It appears, before the lower authorities, the appellant claimed the benefit of Notification No. 11/2010-ST dated 27/2/2010 retrospectively, which claim was not considered. Presently, the appellant is claiming the benefit of Notification No. 45/2010-ST ibid which was issued after the impugned order was passed. It is not in dispute that the subject matter of this Notification issued under Section the of the Central Excise Act is similar to the subject matter of the present case. In the circumstances, we are inclined to remand the case to the original authority for de novo adjudication. Hence, the impugned order is set aside and this appeal is allowed by way of remand to the original authority with a direction to consider the present claim of the assessee under Notification No. 45/2010-ST ibid and pass fresh order in accordance with law and the principles of natural justice. The stay application also stands disposed of.
