Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 108 - AT - Service TaxBusiness Support Service - transmission and distribution of electricity - Benefit of Notification No.45 /2010 ST dt . 20.07.2010 - Held that:- Notification has been interpreted by this Tribunal in the case of M.P.Power Transmission Co. Ltd. (2011 (2) TMI 982 - CESTAT, NEW DELHI) and later followed in the case of Noida Power Co.Ltd . Vs. Commissioner of C.Ex . Noida [2013 (8) TMI 746 - CESTAT NEW DELHI] wherein it has been held that no service tax is required to be paid for rendering services in relation to transmission and distribution of electricity during the period mentioned in the said Notification. We have no reason to disagree with the said decisions of the co-ordinate Bench of this Tribunal. Besides, in view of the clarification issued by the Board, the Appellant- assessee are eligible to the benefit of the said Notification. In the result, the impugned Order is set aside to the extent of confirming the demand against the Appellant - Decided in favour of assessee.
|