https://www.taxtmi.com/caselaws?id=214451 The Tribunal disposed of the appeal without requiring the pre-deposit of Service Tax amounting to Rs.66,47,95,520 and penalties, indicating the potential resolution at that stage. It found the Commissioner's Order-in-Original unsustainable in law due to the applicability of Notification No.45/2010 under section 11C of the Finance Act, 1994, exempting service tax on specific electricity transmission and distribution services during certain periods. Consequently, the Tribunal set aside the Commissioner's order, allowed the appeal, and disposed of the stay petition. en-us Mon, 02 Apr 2012 00:00:00 +0530 Mon, 11 Jun 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214451 The Tribunal disposed of the appeal without requiring the pre-deposit of Service Tax amounting to Rs.66,47,95,520 and penalties, indicating the potential resolution at that stage. It found the Commissioner's Order-in-Original unsustainable in law due to the applicability of Notification No.45/2010 under section 11C of the Finance Act, 1994, exempting service tax on specific electricity transmission and distribution services during certain periods. Consequently, the Tribunal set aside the Commissioner's order, allowed the appeal, and disposed of the stay petition. Case-Laws Service Tax Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214451