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Md. Aub Khan Versus Commissioner of Customs, Central Excise and Service Tax, Guntur

2015 (3) TMI 1106 - CESTAT BANGALORE

Transmission of electricity or distribution - Exemption under Notification No. 45/2010-ST dated 20.07.2010 till 2010 and subsequently under Notification No. 11/2010-ST dated 27.02.2010 - Held that:- There is no contrary finding that manpower supply s .....

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cation No. 45/2010 exempts all the services rendered in relation to transmission and distribution of electricity and there is no distinction made prior to commencement of transmission or distribution subsequently. It is quite clear that in this case .....

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the appellants clearly are eligible for the benefit of Notification No. 45/2010. In view of the fact that the issue involved has been considered in detail and there is nothing left to look at, it would be appropriate to allow the appeal itself at th .....

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B.S.V. MURTHY, TECHNICAL MEMBER For the Respondent : Mr. S. Teli, AR ORDER Per : B.S.V. MURTHY Nobody is present on behalf of the appellant but a written memo has been received. In the memo it has been submitted that all the services provided by the .....

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d 27.02.2010. The period is covered by the notification which has been given retrospective effect. 2. After hearing the learned AR and going through the records, it is seen that the original authority had not considered the liability of service tax o .....

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provided by the appellant are provided prior to distribution and transmission of electricity and therefore the appellant is not eligible. However based on which the Commissioner has come to this conclusion is not available. There is no contrary find .....

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ion of electricity. Notification No. 45/2010 exempts all the services rendered in relation to transmission and distribution of electricity and there is no distinction made prior to commencement of transmission or distribution subsequently. It is quit .....

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