2015 (2) TMI 1062

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....al, AC (AR) ORDER Per: P K Das: After hearing both the sides, we find that the appeal may be decided at the stage of stay petition hearing. Hence, after disposing the stay petition, we take up the appeal itself for hearing. 2. After hearing both the sides and on perusal of the records, we find that the applicant is a contractor engaged by TNEB for various services which includes, earth....

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....smission of electricity to the TNEB. By Notification No. 45/2010 dated 20.07.2010, levy of service tax on transmission and distribution of electricity was exempted under Section 11C. He also submits that the Tribunal in the case of K. Shanmugavelu Vs. CCE, Madurai ST/S/42560/2013 & ST/42563/2013 15-07-2014, allowed the appeal in respect of contract with TNEB to facilitate erection of electricity t....