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2015 (8) TMI 398 - CESTAT NEW DELHI

2015 (8) TMI 398 - CESTAT NEW DELHI - TMI - Erection, Commissioning or Installation service - Exemption under Notification No.45/2010-ST dated 20.7.2010 - Held that:- Notification No.45/2010-ST dated 20.7.2010 was issued by the Central Government in exercise of powers passed under Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, whereby taxable services relating to transmission and distribution of electricity provided by a service provider to a service receive .....

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Mr. R.K. Singh, Technical Member, JJ. For the Petitioner : Shri Akhil Gupta, C.A. For the Respondent : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: These two appeals are preferred against a common adjudication order dated 27.10.2010 passed by the Commissioner, Customs, Central Excise and Service Tax, Bhopal, confirming a cumulative demand of ₹ 1,03,58,984/- apart from interest and penalties, as specified therein. 2. Proceedings were initiated under two show cause notices dated 3 .....

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