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TMI Blog2019 (2) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... jun Reddy, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No.20/2012-Adjn (ST) (Commr) dated 20.07.2012. 2. Heard both sides and perused the records. 3. It is seen from the records that during the period October, 2004 to March, 2009, the appellant herein was executing composite electrical contracts such as supply, constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.07.2010 retrospectively amends any tax payable on any services which are rendered relating to transmission or distribution of electricity. The said notification was considered by this Bench in the case of Unitech Power Transmission Ltd [2018 (5) TMI 1130 (CESTAT-Hyd)] and Hyderabad Power Installations Pvt Ltd [2016 (45) STR 217] and relief was granted to the assessee/appellant therein. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated against the amounts already deposited by the appellant. We also find strong force in the contentions raised by the appellant that during the period in question, demand on GTA services was in a fluid state. Accordingly, we exercise the powers under Sec.80 of the Finance Act, 1994 and set aside the penalties imposed on the appellant. 7. The appeal stands allowed. (Operative Part of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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