TMI Blog2015 (6) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the stay application, we proceed to decide the appeal. 2. After hearing both sides and on perusal of the records, we find from the impugned order that the applicant executed Civil Construction Foundation Work and Erection of Power Transmission and Sub-Station for Tamil Nadu Electricity Board. 3. The learned Counsel on behalf of the applicant submits that by Notification No.45/2010-ST dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Exemption Notification. Accordingly, we set aside the impugned orders. Matter is remanded back to the Adjudicating authority to decide afresh after considering the Exemption Notification and the case laws relied upon by them in accordance with law. The appeal is allowed by way of remand. Stay application is disposed of.
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