entered into contract with M/s. Gujarat Energy
Transmission Corporation Ltd. (GETCO) for the Erection of 400 KV D/C
Mundra -Zerda Line ... Cross/16380/2014
Service‟ and the service receiver i.e M/s GETCO is denying payment of
Service tax on the premise that service
March 2011, the Appellant
had provided certain construction services to GETCO, a wholly owned
subsidiary of the Government of Gujarat which ... Power Sector. As per the
contracts entered into between the Appellant with GETCO, the scope of work
for which the Appellant was engaged involved provision
including Erection and Commissioning of Electric
equipment to be carried out at GETCO Sub-Station end (PART-I). (B)
The Work of Feeder Bay, including ... PART-II). (C) The Work of the Erection of Transmission Line from GETCO
end to Applicants' end, such as, Overhead ETH Line or Underground
Alleging that appellant has sold electricity to Gujarat Energy Transmission Company Ltd (GETCO), hence, 6% of the value of the electricity energy sold amounting ... generated in the wind mill is wheeled out to their locations through GETCO and no part of the electricity is sold by them to others
foundation,
cable trench, compound wall, etc to Gujarat Energy Transmission
Corporation Ltd (GETCO) in relation to transmission of powers
provided by the appellant is liable ... foundation, cable trench, compound wall,
etc to Gujarat Energy Transmission Corporation Ltd (GETCO) which is
directly in relation to the overall installation for transmission
provided to the
Governmental authority for distribution/transmission of power to GETCO and
also to the municipality. He further submits that the entire demand ... learned counsel for the
assessee that entire service was provided to GETCO and Patan Municipality
therefore firstly the service provider is not in the nature
appellant on a letter written by Gujarat Energy Transmissions Corporation Ltd (GETCO Ltd) stating that they have discharged service tax liability ... Counsel submits that after the adjudication has taken place they had requested GETCO Ltd to give copies of the challans vide which they had discharged
with the documents submitted.
Rs.14,81,515/-
5
Letter provided by GETCO is not a specified document under Rule 4A of Service Tax Rules
well as Service same falls under works contract service.
Apart from GETCO, Appellant has provided works contract service to AUDA
and AMC and since
relation with the
documents
submitted.
5 Letter provided by Rs. 6,386/-
GETCO is not a
specified document
under Rule 4A of
Service Tax Rules ... provided/No co-relation with the
documents submitted.
5 Letter provided by GETCO is not a ₹ 6,386/-
specified document under Rule 4A of
Service
