TMI Blog2015 (11) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... W DELHI ) and later in the case of Noida Power Co.Ltd. Vs. Commissioner of C.Ex. Noida [2013 (8) TMI 746 - CESTAT NEW DELHI] and the issue was decided in favour of the assessees - Besides, in view of the clarification issued by the Board, the Appellant are eligible to the benefit of the said Notification. In the result, the impugned Order is set aside - Decided in favour of assessee. - Service Tax Appeal No.ST/A/390/2012 - ORDER NO.FO/A/75099/2015 - Dated:- 19-1-2015 - DR. D.M.MISRA, JUDICIAL MEMBER AND DR. I.P.LAL, TECHNICAL MEMBER For the Petitioner : Shri S.C.Mohanty, Advocate For the Respondent : Shri D.K.Acharya, Special Counsel ORDER Per Dr. D.M.Misra This Appeal is filed by the Appellant against the Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification. Further, he submits that this Tribunal in the case of M.P.Power Transmission Co. Ltd. vs. CC CE, Bhopal, 2011(24)STR 67(Tri.-Del.), Purvanchal Viduyt Vitaran Nigam Ltd. Vs. CCE,Allahabad 2013(30) STR 259(Tri.-Del.) Shri Ganesh Enterprises Vs. CCE ST Hyderabad 2014-TIOL-187-CESTAT-BANG had allowed the Appeal filed by the Appellant-assessee therein, in view of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute 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 (hereinafter called the service receiver), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th day of February, 2010 for all taxable services relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bution of electricity, during the period upto 26/02/2010. As consequence of this immunity Notification, the service tax liability of the petitioner for the several taxable services provided to electricity distribution companies of Andhra Pradesh during 01/04/2004 to 30/11/2009, stands eclipsed. On this premise, the appeal requires to be allowed and is accordingly allowed. The impugned adjudication order dt. 20/04/2011 is declared inoperative in the light of Notification No. 45/2010- ST dt. 20/07/2010. No costs. 8. 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 are eligible to the benefit of the said Notification. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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