https://www.taxtmi.com/caselaws?id=372659 The appeal was allowed by the Tribunal, remanding the case to the adjudicating authority for further analysis of the appellant's eligibility for exemption under Notification No. 45/2010-ST, which had not been raised before the lower authorities. The Tribunal found that the services provided by the appellant were related to the distribution of electricity and were not subject to service tax under the said notification. en-us Wed, 12 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372659 The appeal was allowed by the Tribunal, remanding the case to the adjudicating authority for further analysis of the appellant's eligibility for exemption under Notification No. 45/2010-ST, which had not been raised before the lower authorities. The Tribunal found that the services provided by the appellant were related to the distribution of electricity and were not subject to service tax under the said notification. Case-Laws Service Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372659