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2015 (8) TMI 544 - AT - Service TaxExemption under Notification No.45/2010 dated 20.7.2010 - erection, commissioning or installation services and works contract services - Held that:- It is Assessee's contention that after 22.6.2010, it needs to be verified whether the appellant are eligible to the Notification No.32/2010-ST dated 22.6.2010 for rendering services relating to distribution of electricity. Both sides agree that for this limited purpose to ascertain the eligibility to the benefit of exemption Notification No.32/2010 dated 22.6.2010 for the period from 22.6.2010 till September, 2010, in the event the service related to distribution of electricity for the said period, it needs to be verified/scrutinized by the adjudicating authority. - Matter remanded back - Decided in favour of assessee.
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