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2016 (1) TMI 676 - AT - Service TaxRectification of Mistake - Revenue is of the view that the said Notification No. 45/2010-ST dated 20.07.2010 would apply only to the services provided in relation to "transmission and distribution of electricity" and not to those relating to "power generation and supply of electricity" - Held that:- The application for Rectification of Mistake is devoid of merits as we find that by Notification No. 45/2010-S.T, Central Government had retrospectively exempted all the services rendered to the transmission and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010. The words used in the Notification are "for the services relating to transmission and distribution of electricity" and undisputed facts are that NTPS Nashik are engaged in "power generation and supply of electricity". The supply of electricity cannot take place except by way of transmission and distribution. In view of this, we find that there is no error in order. Accordingly the application for Rectification of Mistake is dismissed. - Decided against revenue
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