TMI Blog2018 (12) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... giri and other places relating to distribution of electricity during the period 2008-09 and 2009-10. The said services are held to be not leviable to service tax by virtue of Notification No. 45/2010-ST dated 20th July 2010 in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Whether the appellant are eligible to the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the service tax department for providing erection and commissioning or installation services and maintenance or repair service to M/s Maharashtra State Electricity Distribution and Supply Company Limited. On scrutiny of their ST-3 returns it was found that during the relevant period 2008-09 and 2009-10 service tax was not paid for the services rendered to M/s MSEDCL. Consequently, show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 12/2003-ST dated 10/06/2003, however, they could not advance the argument that by virtue of Notification No. 45/2010- ST dated 20th July 2010, retrospective exemption, was allowed from payment of service tax for the period up to 26th February 2010. It is his contention that since the provision of services rendered by them during the relevant period relate to distribution of elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company Ltd (MSEDCL), Ratnagiri and other places relating to distribution of electricity during the period 2008-09 and 2009-10. The said services are held to be not leviable to service tax by virtue of Notification No. 45/2010-ST dated 20th July 2010 in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Whether the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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