2014 (10) TMI 136

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..... : Shri K.P. Muralidharan, Superintendent (AR) JUDGEMENT Per P.K. Das; 1. After hearing both sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal. 2. After hearing both sides and on perusal of the records, we find from the show cause notice dt. 20.10.2011 that the appellant rendered servic .....

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..... ssion of electricity and the period upto 21.6.2010 for all taxable services relating to distribution of electricity. 4. On a perusal of the impugned order, it is observed that the claim could have been made while replying to the show cause notice so that the lower authorities could have investigated this issue with TNEB. We find from the SCN, it is an admitted fact that appellant rendered service .....

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