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2014 (10) TMI 283 - CESTAT BANGALORETransmission and distribution of electricity - Exemption under Notification No. 45/2010-Service Tax dated July 20, 2010 - Whether the appellant is entitled to immunity to the liability to service tax qua Notification No. 45/2010- Service Tax - Held that:- Prima facie, the Notification No. 45/2010-Service Tax provides a generic immunity to service tax liability in respect of taxable services provided in relation to transmission and distribution of electricity. The several taxable services allegedly provided by the appellant herein are claimed to have been provided to the Andhra Pradesh Central Power Distribution Company Ltd. (APCPDCL), an electricity distribution agency. According to the appellant, no service tax is therefore leviable on the services provided by it - Decided in favour of assessee.
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