2014 (10) TMI 283

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....B.S.V. (TECHNICAL MEMBER) Ch. Venkateshwara Rao, Advocate, for the appellant. R. Gurunathan, Additional Commissioner (Authorised Representative), for the respondent. ORDER The learned counsel for the petitioner and the learned Departmental Representative for the Revenue are agreed that appeal should itself be disposed of. We therefore dismiss Stay Petition No. ST/Stay/1619/2010 as infr....

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....he proviso to section 73(1) of the Finance Act, 1994 in respect of alleged non-remittance of service tax by the appellant for the period 2004-05 to July 2009, pursuant to a show-cause notice dated October 16, 2009. 4. However, at the hearing of this appeal, the learned counsel for the appellant and the learned Departmental Representative for the Revenue, place before us a copy of the Notificati....

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....e remitted for consideration afresh. 6. Prima facie, the Notification No. 45/2010-Service Tax provides a generic immunity to service tax liability in respect of taxable services provided in relation to transmission and distribution of electricity. The several taxable services allegedly provided by the appellant herein are claimed to have been provided to the Andhra Pradesh Central Power Distrib....