2015 (3) TMI 597

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....: Mr S Teli, Dy Commissioner (AR) ORDER Per: B S V Murthy: Nobody is present on behalf of the appellant and the learned counsel has requested for adjournment because he suddenly fell sick. 2. Heard the learned AR. 3. I find that appeal has been rejected on the ground that appellant did not make the pre-deposit of 50% of the tax demanded. The appellant acted as a subcontractor to M/s....

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...." 5. The Notification No.45/2010-ST provides exemption to all taxable services relating to transmission and distribution of electricity by a person to another person during the relevant period covered by the proceedings. It is not limited only to taxable service of transmission by the transmission company as observed by the learned original adjudicating authority. Prima facie , I find that appe....