(1.) AFTER hearing both sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal.
(2.) AFTER hearing both sides and on perusal of the records, we find from the show cause notice dt. 20.10.2011 that the appellant rendered service in relation to civil structure to facilitate erection of electricity transmission tower for TNEB. There is a demand of Rs.1,84,000/ - for the period 2006 -07 & 2007 -08 under the category of "Erection, Commissioning or Installation Services".
(3.) ON a perusal of the impugned order, it is observed that the claim could have been made while replying to the show cause notice so that the lower authorities could have investigated this issue with TNEB. We find from the SCN, it is an admitted fact that appellant rendered services to facilitate erection of electricity transmission tower for TNEB. Hence the applicant is eligible to Exemption Notification No. (supra). At this stage, Ld.AR on behalf of the Revenue submits that they have already paid a portion of the demand which cannot be released. Ld. Advocate submits that they have already paid a sum of about Rs.71,625/ - against the confirmed demand. In our view, the exemption notification (supra) is applicable in respect of the amount which was not paid relating to electricity transmission tower provided by the service provider. Hence the appellant is not eligible to get refund of tax whatever they have paid. In view of the above discussion, we hold that appellant is eligible to benefit of Exemption Notification No. dt. 20.7.2010 and the demand of balance amount of tax along with interest and penalty is set aside. Appeal is disposed of in the above terms. Stay application is disposed of.