https://www.taxtmi.com/caselaws?id=252149 Notification No. 45/2010-Service Tax, said to grant immunity for services connected with transmission and distribution of electricity, was not examined in the original adjudication. Because the services were stated to have been rendered to an electricity distribution agency, the applicability of the notification to the service tax demand required fresh factual and legal determination. The tribunal therefore set aside the impugned order and remitted the matter for de novo adjudication so the adjudicating authority could consider the notification and its effect on liability. en-us Tue, 21 May 2013 00:00:00 +0530 Sat, 11 Oct 2014 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252149 Notification No. 45/2010-Service Tax, said to grant immunity for services connected with transmission and distribution of electricity, was not examined in the original adjudication. Because the services were stated to have been rendered to an electricity distribution agency, the applicability of the notification to the service tax demand required fresh factual and legal determination. The tribunal therefore set aside the impugned order and remitted the matter for de novo adjudication so the adjudicating authority could consider the notification and its effect on liability. Case-Laws Service Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252149