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2016 (8) TMI 353 - CESTAT MUMBAI

2016 (8) TMI 353 - CESTAT MUMBAI - 2016 (45) S.T.R. 305 (Tri. - Mumbai) - Taxable service erection of transmission towers Held that: - 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. The period involved is 2005-06 to 2007-08 decided against the Revenue. - ST/121/11-Mum .....

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e respondent to various parties in respect of erection of towers for 132 KV Mul - Sindewahi line. The said order was disposed of by this bench by final order dated 30.03.2012 which was taken in appeal by the revenue before the Hon'ble High Court of Bombay and there Lordships remanded the matter back to rehear the matter by considering the benefit of notification no. 45/2010. 4. We find from the records that there is no dispute that the respondent is providing the services to various parties .....

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