https://www.taxtmi.com/caselaws?id=209046 The Tribunal set aside the impugned orders confirming a service tax liability against the appellants for transmission and distribution of electricity under the business support service category, with penalties imposed. The Tribunal found recent notifications exempting service tax on such services with retrospective effect, making the demands unsustainable. The Tribunal rejected the argument that clearance from the Committee on Disputes was necessary for the public sector undertaking appellants to file an appeal, noting the objections were not raised timely. The appeals were allowed with consequential relief, and the Miscellaneous Applications were disposed of accordingly. en-us Thu, 24 Feb 2011 00:00:00 +0530 Wed, 31 Jul 2013 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209046 The Tribunal set aside the impugned orders confirming a service tax liability against the appellants for transmission and distribution of electricity under the business support service category, with penalties imposed. The Tribunal found recent notifications exempting service tax on such services with retrospective effect, making the demands unsustainable. The Tribunal rejected the argument that clearance from the Committee on Disputes was necessary for the public sector undertaking appellants to file an appeal, noting the objections were not raised timely. The appeals were allowed with consequential relief, and the Miscellaneous Applications were disposed of accordingly. Case-Laws Service Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209046