2014 (10) TMI 136

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....nnan, Advocate For the Respondent : Shri K.P. Muralidharan, Superintendent (AR) JUDGEMENT Per P.K. Das; 1. After hearing both sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal. 2. After hearing both sides and on perusal of the records, we find from the show cause notice dt. 20....

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.... for all taxable services relating to transmission of electricity and the period upto 21.6.2010 for all taxable services relating to distribution of electricity. 4. On a perusal of the impugned order, it is observed that the claim could have been made while replying to the show cause notice so that the lower authorities could have investigated this issue with TNEB. We find from the SCN, it is a....