2016 (8) TMI 353

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..... city and distribution of the same, service tax liability does not arise. The period involved is 2005-06 to 2007-08 – decided against the Revenue. - ST/121/11-Mum - A/88760/16/STB - Dated:- 12-7-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri Devender Singh, Member (Technical) Shri A.B. Kulgod, AC (AR) for the appellant Shri Alok Bhagat, Advocate for the respondent ORDER .....

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..... respect of the erection of transmission towers which are used for transmission and distribution of electricity We find that the Central Government of India by notification 45/2010-ST dated 20.07.2010 had issued a 11D notification holding that for the services rendered up to 21.06.2010 in relation to transmission of electricity and distribution of the same, service tax liability does not arise. We .....

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