2015 (3) TMI 1007

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....oner : Mr Sudarshan Wellington, Consultant For the Respondent : Dr A K Nigam, Addl. Commissioner (AR) ORDER Per: B S V Murthy: Order-in-Appeal impugned before us is dated 30.11.2012 whereas the appellants had indicated date of receipt as 27.5.2013 and as per the observations of the Registry, application for condonation of delay has been filed. The learned counsel submits that there was no dela....

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....maintenance or repair of distribution transformers. He submits that appellant is eligible for the benefit of Notification No.45/2010 which provides exemption in respect of services provided to transmission and distribution companies. In this case services were provided to transmission and distribution companies only. 3. After going through the records and nature of services, we are satisfied that....