TMI Blog2015 (3) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... ion transformers. He submits that appellant is eligible for the benefit of Notification No.45/2010 which provides exemption in respect of services provided to transmission and distribution companies - appellant may be eligible for the benefit of this Notification. However, the amount payable after extending cum-tax benefit is ₹ 1,76,012/- after 1.7.2010 and even appellant is not disputing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king of postal department was utilized and for the delivery date of order-in-appeal, it was found that consignment not found was the remark, therefore the date of receipt of the order-in-appeal has to be taken as 27.5.2013. We find the submissions valid and accordingly take a view that there was no need for application of condonation of delay in this case under the circumstances. Nevertheless, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after extending cum-tax benefit is ₹ 1,76,012/- after 1.7.2010 and even appellant is not disputing the same. In our opinion, this amount is required to be deposited. Accordingly, the appellant is directed to deposit entire amount of service tax of ₹ 1,76,012/- (One Lakh Seventy Six Thousand Twelve Only) with interest payable thereon within eight weeks and report compliance 12.2.2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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