TMI Blog2011 (2) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any other person (service receiver) from 27-2-2010, Further for the past period up to 26-2-2010, Ministry has issued Notification No. 45/2010, dated 20-7-2010 exempts such service invoking provision under section 11C of the Central Excise Act read with section 83 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /10 filed by the appellants to bring certain facts on record which are very much relevant in deciding the issue in hand. Hence, the same are taken on record and considered. 4. By the impugned orders a service tax liability have been confirmed against the appellants for transmission and distribution of electricity under the category of business support service provided to various Vidyut Vitaran c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Oil Natural Gas Commission v. Collector of Central Excise 1992 (61) ELT 3. 7. Heard and considered. 8. We are not on agreement with the argument advanced by the ld. DR as on perusal of the record, we find that at the preliminary stage of the appeals, this objection was not raised by the Revenue. Furthermore, the stay applications were dealt in both the appeals. Thereafter, the matters trav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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