TMI Blog2019 (4) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption to the taxable service provided for distribution of electricity.” mentioned in the para 5.1 of the order after “NTF. NO. 11/2010- ST, DT. 27/02/2010” is deleted to align the notification as reproduced in the order with the notification as it is available on the above mentioned official websites. ROM application disposed off. - APPLICATION No. ST/ROM/86544/2018, APPEAL No. ST/86736/2015 - M/85235/2019 - Dated:- 4-1-2019 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri M.K. Sarangi, Joint Commissioner (AR), for appellant None for respondent ORDER Per: Sanjiv Srivastava The Rectification of Mistake (ROM) Application has been filed by the revenue stating the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempt the taxable service provided in relation to transmission of electricity. c) In view of above, it appear that the Notification No 11/2010-ST dated 27.02.2010 deals with the exemption of the taxable service provided in relation to transmission of electricity and not regarding exemption to the taxable service provided for distribution of electricity as mentioned in Para 5.1 of the Tribunal s Order No A/87075/2018 dated 16.07.2018 d) Further, The Hon ble CESTAT in Para 8.0 held as under In view of the exemption contained in the notification No 11/2010-ST we are of the view that taxable services provided by the respondents to M/s MSEDCL continue to remain exempted . e) In view of above, it appears that the Hon ble CESTAT on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Board of Indirect Tax (Formerly Central Board of Excise and Customs) and also on the website indiabudget.gov.in, do not contain any subject. The subjects indicated have come from the various private publication. However for the purpose of consideration of the exemption contained in the notification the text of Notification is considered and for that reason we do not find any error apparent on record on this account in the order. However the subject Regarding exemption to the taxable service provided for distribution of electricity. mentioned in the para 5.1 of the order after NTF. NO. 11/2010- ST, DT. 27/02/2010 is deleted to align the notification as reproduced in the order with the notification as it is available on the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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