https://www.taxtmi.com/caselaws?id=270884 Retrospective exemption under Notification No. 45/2010-S.T. was examined for services relating to transmission and distribution of electricity, and the claimed distinction from power generation did not establish any error apparent from the record. The record indicated that electricity supply activity could not occur without transmission and distribution, so the earlier order was consistent with the scope of the exemption. On that basis, rectification was not maintainable on merits and the application was dismissed. en-us Fri, 04 Dec 2015 00:00:00 +0530 Tue, 19 Jan 2016 07:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270884 Retrospective exemption under Notification No. 45/2010-S.T. was examined for services relating to transmission and distribution of electricity, and the claimed distinction from power generation did not establish any error apparent from the record. The record indicated that electricity supply activity could not occur without transmission and distribution, so the earlier order was consistent with the scope of the exemption. On that basis, rectification was not maintainable on merits and the application was dismissed. Case-Laws Service Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270884