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2019 (3) TMI 188 - AT - Service TaxNon-payment of service tax - Maintenance or Repair service - period 16.06.2005 to 31.08.2008 - Held that:- Ientical issue is now decided by the Tribunal in the case of Sadhana Electricals & Technical Works MACS Limited [2014 (12) TMI 1136 - CESTAT BANGALORE], where it was held that according to Notification No. 45/2010-ST, dt.20.07.2010, the tax on taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver which was not being levied shall not be required to be paid in respect of taxable services relating to transmission and distribution of electricity upto 21.06.2010 - In the case in hand, undisputedly, services rendered by appellant are to APTRANSCO. The entire tax liability which has been paid by them, if would have come in contest, the same would have been set aside due to retrospective notification issued by the Govt. of India - appeal allowed - decided in favor of appellant.
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