https://www.taxtmi.com/caselaws?id=203793 Service tax demand on electricity wheeling or distribution treated as Business Auxiliary Service was held unsustainable because the relevant period was covered by Notification No. 45/2010-ST dated 20 July 2010. The dispute was also stated to be covered by an earlier identical decision of the same Bench, and that notification protected the activity for the period in question. On that basis, the demand could not be sustained and was set aside. en-us Tue, 03 May 2011 00:00:00 +0530 Thu, 09 Jun 2011 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203793 Service tax demand on electricity wheeling or distribution treated as Business Auxiliary Service was held unsustainable because the relevant period was covered by Notification No. 45/2010-ST dated 20 July 2010. The dispute was also stated to be covered by an earlier identical decision of the same Bench, and that notification protected the activity for the period in question. On that basis, the demand could not be sustained and was set aside. Case-Laws Service Tax Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203793