TMI Blog2015 (5) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the said Notification. We have no reason to disagree with the said decisions of the co-ordinate Bench of this Tribunal. Besides, in view of the clarification issued by the Board, the Appellant- assessee are eligible to the benefit of the said Notification. In the result, the impugned Order is set aside to the extent of confirming the demand against the Appellant - Decided in favour of assessee. - Service Tax Appeal No.ST /A/110/2010, Service Tax Appeal No.ST /A/113/2010 - Order No. FO/A/75100-101/2015 - Dated:- 19-1-2015 - D. M. Misra, Member (J) And I. P. Lal, Member (T),JJ. For the Appellant : Dr Samir Chakraborty, Adv. For the Respondent : Shri D K Acharya, Spl . Counsel ORDER Per: D M Misra : These t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant filed the present Appeal. Revenue has also filed Appeal against the same Order challenging it to the extent of the demand dropped by the ld. Commissioner. 3. At the outset, ld. Advocate, Dr Samir Chakraborty for the Appellant, submits that by virtue of Notification No.45 /2010 dated 20.07.2010, the Central Government in exercise of the power conferred under Section 11C of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, directed that no service tax shall be required to be paid in respect of taxable services relating to transmission and distribution of electricity for the period up to 21.06.2010. He further submits that the period in the present Appeal is covered under the period specified in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding service relating to transmission and distribution of electricity. The claim of the Appellant- assessee is that by virtue of Notification No.45 /2010 ST dt . 20.07.2010, no service tax is required to be paid by them for the period in dispute which is prior to 21.06.2010. The said Notification reads as: Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called 'the service provider') to any other person (her ..... X X X X Extracts X X X X X X X X Extracts X X X X
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