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2016 (11) TMI 199 - CESTAT MUMBAI

2016 (11) TMI 199 - CESTAT MUMBAI - TMI - Levy of tax - erection and commissioning of transmission lines - erection of poles required for distribution of electricity for clients - N/N. 45/2010-ST dated 20.07.2010 - Held that: - the activity of appellant as enumerated in paragraph No.2 herein above is undisputed and is in respect of transmission and distribution of electricity and undisputed also. If that be so, we hold that Notification No. 45/2010 dated 20.07.2010 will apply in full force for t .....

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recovered with interest from the appellant - appeal allowed - remand on limited point - decided in favor of appellant. - Appeal No. ST/267/12 - Order No. A/89368/16/STB. - Dated:- 28-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate, for appellant Shri S.L. Karolia, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. PII/RKS/23/2012 dated 20.01.2012. 2. Heard both sides and peru .....

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arned Advocate would bring to our notice that Government of India has issued Section 11C notification in respect of exemption to the tax on the services rendered in respect of transmission and distribution of electricity. He produces copy of notification No. 45/2010-ST dated 20.07.2010 and also decision of this bench in the case of Kedar Constructions - 2015 (37) STR 631 (Tri.) and submits that the impugned order be set asides and appeal be allowed with consequential relief. 6. Learned Asst. Com .....

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