ELECTRICAL INSPECTORATE Vs. COMMISSIONER OF S.T., BANGALORE

JUDGEMENT

(1.) THE appellant is a unit set up by Government of Karnataka who is carrying on the activity of testing of electric meters. The appellant is referred as Chief Electrical Inspector. Revenue has proceeded to levy Service Tax on the activity of testing of various electrical meters which have to be statutorily performed by the appellants for the purpose of testing its viability and for electrical installation. The appellants contend that the activity required to be done as per statute is exempted from Service Tax and however, their plea has not been accepted.

(2.) THE learned Counsel refers to the judgment rendered by this bench in the case of Central Power Research Institute v. CCE, Bangalore -III - 2006 (3) S.T.R. 637 (Tri. -Bang.) wherein in the similar circumstance the Board Circular in F -B -11/1/1/2001 -TRU, dated 9 -7 -2001 has been applied and benefit has been extended. He also refers to the Apex Court judgment rendered in the case of Suchitra Components Ltd. v. CCE, Guntur - 2007 (208) E.L.T. 321 (S.C.) wherein the benefit of the circular has been given retrospectively. He submits that the issue is covered in their favour and therefore, stay application be allowed. He also prays that as revenue involved is very high, appeal could be listed for out of turn hearing.

(3.) HEARD learned JDR. The learned JDR files cross -objections of the Revenue in the matter and pray for linking the same with this appeal.