TMI Blog2018 (5) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... le Mr. Ramesh Nair, Member (Judicial) And Hon ble Mr. Raju, Member (Technical) Shri Atul Sharma and Shri V.R. Reddy, Assistant Commissioners (ARs), for appellant Shri J.N. Somaiya, Advocate, respondent ORDER Per: Ramesh Nair The fact of the case is that respondent provided service of commercial and industrial construction services and manpower recruitment on supply agency service to Maharashtra State Electricity Transmission Company Limited. They have not paid service tax by claiming exemption under Notification No. 45/10-ST which issued with retrospective effect under Section 11AC of Central Excise Act, 1944 and also under Notification No. 11/10-ST dated 27- 2-2010 which is effective prospectively. Both the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the submissions made by both sides and perused the records. 5. We find that the dispute is related to admissibility of exemption notification no. 45/10-ST and 11/10-ST which are respectively reproduced: Electricity - Exemption to all taxable services relating to transmission of electricity till 26-2-2010 and distribution of electricity till 21-6-2010 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 calle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e whole of service tax leviable thereon under section 66 of the said Finance Act. 6. From the reading of the above notification it is clear that all the services which are provided in relation to transmission of electricity are exempted. The transmission of electricity is carried out by the Maharashtra State Electricity Transmission Board and for transmission of electricity whatever services used, all those services are exempted under Notification No. 45/10 and 11/10. This issue is no longer res integra as in the various judgments of this Tribunal which are cited by the Ld Counsel for the respondent, the issue has been decided. Accordingly, impugned orders are just and legal which do not need any interference. Accordingly, we uphold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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