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    <title>2013 (11) TMI 449 - CESTAT BANGALORE</title>
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    <description>Services relating to erection, commissioning or installation of transmission and distribution infrastructure were treated as prima facie covered by the exemption in Notification No. 45/2010-ST, and the appellant was found entitled to interim relief on that issue. The demand under renting of immovable property service, based on rent from vacant land for a period prior to 2010-11, was also considered prima facie unsustainable for the relevant stage, so the balance pre-deposit was waived and recovery stayed pending appeal.</description>
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      <description>Services relating to erection, commissioning or installation of transmission and distribution infrastructure were treated as prima facie covered by the exemption in Notification No. 45/2010-ST, and the appellant was found entitled to interim relief on that issue. The demand under renting of immovable property service, based on rent from vacant land for a period prior to 2010-11, was also considered prima facie unsustainable for the relevant stage, so the balance pre-deposit was waived and recovery stayed pending appeal.</description>
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