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2019 (2) TMI 1103 - CESTAT MUMBAIServices were provided to MSEDCL in relation to transmission and distribution of electricity - N/N. 45/2010-ST dated 20.7.2010, 11/2010-ST dated 27.2.2010 and 32/2010-ST dated 22.6.2010 - Held that:- By virtue of N/N. 45/2010-ST dated 20.7.2010, transmission and distribution of electricity for the period upto February, 2010 has been retrospectively held to be not leviable to Service Tax in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Subsequently, the transmission of electricity has been held exempted vide Notification No. 11/2010- ST dated 27.2.2010 and distribution of electricity under Notification No. 32/2010-ST dated 22.6.2010. Benefit cannot be denied - appeal allowed - decided in favor of appellant.
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