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2010 DIGILAW 1066 (MP)

Madhya Pradesh Power Transmission Co. Ltd. v. Customs, Excise and Service Tax Appellate Tribunal

2010-10-20

K.K.LAHOTI, SUSHMA SHRIVASTAVA

body2010
ORDER 1. Shri G.N. Purohit, learned senior advocate with Shri Abhisheik Agarwal, counsel for the Petitioner. Shri S.A. Dharmidhar, counsel for Respondents 1 and 2. At the outset, it is submitted by Shri Dharmadhikari that after filing of this petition on 4th Aug., 2008, the Central Government has issued a Notification No. 45/2010-ST, dt. 20th July 2010 [(2010) 42 DTR (St) 16] by which the Central Government has directed that the service-tax payable on taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the period specified in the notification. 2. Stating aforesaid, it was submitted by Shri Dharmadhikari that this petition has been rendered infructuous and it may be dismissed as infructuous. 3. Shri Purohit, learned Counsel appearing for the Petitioner, submitted that earlier a notification was issued on 27th Feb., 2010 by which such position was made clear, but the matter is pending before the CESTAT, Respondent No. 1, in respect of levy of the tax for the period between 1st May, 2006 to 31st March, 2007, who may be directed to decide the appeal preferred by the Petitioner without insisting the Petitioner for pre-deposit of the tax for hearing of the appeal. 4. To this, Shri Dharmadhikari, submitted that because of an interim order dt. 6th Aug., 2008 and pendency of this petition, the matter was not decided by the Tribunal, though the liberty was granted to the Tribunal to hear and decide the appeal without insisting to the pre-deposit of the amount of tax. As the Central Government vide notification dt. 20th July, 2010 has exempted the aforesaid payment of service-tax of all taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver and the appeal is pending before Respondent No. 1, for the aforesaid period, we dispose of this matter with following directions: (I) Respondent No. 1 shall hear and decide the appeal No. ST/Stay/490/2008 which is stated to be pending before Respondent No. 1 without insisting for pre-deposit of the tax for hearing of the appeal. (II) The Respondent No. 1 shall expedite the matter and shall make an endeavour to decide the appeal expeditiously as far as possible within four months from the date of communication of this order. 5. No order as to cost.