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2013 (8) TMI 908 - AT - Service TaxCondonation of delay - Held that: - satisfactory cause is shown for the delay namely availment of a remedy invoking the constitutional jurisdiction of the High Court, we are inclined to condone the delay of 9 days in preferring the appeal - delay condoned - application allowed. Waiver of pre-deposit - grant of stay of all proceedings - Held that: - N/N. 45/2010-ST dated 20.07.2010 issued in exercise of powers conferred on Central Government under Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 has exempted from the levy of service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, during the period upto 26.02.2010 - The period in issue in the present case is 01.06.2007 to 07.07.2009 and undisputedly the petitioner has provided services relating to transmission of electricity to various Electricity Distribution Companies, including the Power Grid Corporation of India and West Bengal State Electricity Board etc. - pre-deposit waived and stay granted from all proceedings - application allowed.
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