2014 (11) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri Ganesh Havannur, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is engaged in preparation of spot bills on hand held computers by taking the meter readings of electricity consumption, distributing the bills, verifying whether there is any tampering of bill at the time of taking the reading, verifying any malfunctioning of the meter, whether any th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by a person to any other person during the period up to 26-2-2010 for all taxable services relating to transmission of electricity and up to 21-6-2010 for all taxable services relating to distribution of electricity. 3. On going through the order, we find that the Commissioner has taken the view that the services rendered by the appellants are in the nature of services rendered beyond tran....