2014 (10) TMI 136

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..... - claim could have been made while replying to the show cause notice so that the lower authorities could have investigated this issue with TNEB. We find from the SCN, it is an admitted fact that appellant rendered services to facilitate erection of electricity transmission tower for TNEB. Hence the applicant is eligible to Exemption Notification No.45/2010. In our view, the exemption notification .....

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..... tage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal. 2. After hearing both sides and on perusal of the records, we find from the show cause notice dt. 20.10.2011 that the appellant rendered service in relation to civil structure to facilitate erection of electricity transmission tower for TNEB. There is a demand of ₹ 1,84,000/- for the p .....

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..... impugned order, it is observed that the claim could have been made while replying to the show cause notice so that the lower authorities could have investigated this issue with TNEB. We find from the SCN, it is an admitted fact that appellant rendered services to facilitate erection of electricity transmission tower for TNEB. Hence the applicant is eligible to Exemption Notification No.45/2010 (su .....

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