TMI Blog2014 (5) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... not covered by the Notification. - The notification exempts all taxable services relating to transmission and distribution of electricity provided by a person to any other person. The term “relating to transmission and distribution of electricity” in our opinion, is wide enough to cover the activities of the appellant. - Appellant’s activities are covered by the retrospective exemption Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on scheme and also demanding tax on the full value. 2. The learned Counsel submitted that the appellant is eligible for the benefit of Notification No. 45/2010-S.T. Learned AR submits that the applicability of exemption Notification No. 45/2010-S.T. and Notification No. 11/2010-S.T. providing for exemption in relation to transmission and distribution of electricity retrospectively, have been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services as can be seen from the text of the Notification reproduced below :- G.S.R.(E) :- 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period. The notification exempts all taxable services relating to transmission and distrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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