TMI Blog2014 (11) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- Notification exempts all taxable services rendered in relation to transmission and distribution and in our opinion all services rendered are in relation to transmission and distribution and therefore appellant had made a prima facie case in respect of these items. The appellants have also claimed that they are not liable to pay Service Tax on the work undertaken for CPWD and for thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer Distribution Company of A.P. Limited (APEPDCL), Visakhapatnam. The services provided by them according to the appellants were classifiable under Erection, Commissioning and Installation Service and Works Contract Service. It is their submission that due to financial crises in the organization on certain portion of the value of taxable income, the appellant could not pay the Service Tax since e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctering works and sub-contract work undertaken for APEPDCL on the ground that the same has been given retrospective exemption in its entirety and therefore they are not liable to pay Service Tax. It is noticed that the Commissioner in the impugned order has taken a view that these services are secondary services and therefore not eligible for exemption under Notification No. 45/2010, dated 20-7-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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