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2017 (7) TMI 296 - AT - Service TaxErection, Commissioning and Installation charges - services provided in respect of erection of sub stations, erection of transmission lines and in more cases erection of distribution transformers for Andhra Pradesh Southern Power Distribution Company Limited - Held that: - N/N. 45/2010, dt. 20.07.2010 unequivocally exempts any taxable services provided by the Service Provider to the service recipient relating to transmission and distribution of electricity. We fail to understand how the adjudicating authority came to the conclusion that this notification is applicable only to the transmission companies and not for the services rendered - reliance placed in the case of M/s Hyderabad Power Installations Pvt. Ltd. Versus CCE, C& ST, Hyderabad-II [2016 (7) TMI 1151 - CESTAT HYDERABAD] - appeal allowed - decided in favor of appellant.
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