2015 (10) TMI 1849

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....unathan, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is engaged in providing management service to MESCOM and their sub-stations in Kadaba and Thokkottu. There was delay in payment of service tax from time to time. Consequently proceedings were initiated which culminated in confirmation of demand with interest which was already paid and the original adjudicating authorit....

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....ctions 76, 77 and 78 of Finance Act, 1994. 2. Heard both the sides. 3. I find myself in agreement with the submissions made by the learned counsel that once the Commissioner (A) had set aside the order of the original adjudicating authority imposing penalty, the order of the original authority had merged with the order of Commissioner (A) and therefore, as far as penalty under Sect....

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....alone. 4. In addition to this, learned counsel also submitted that in any case the Government has issued Notification No. 45/2010-S.T., dated 20-7-2010 exempting all taxable services relating to transmission and distribution of electricity provided by a person to any other person during the period prior to 26-2-2010. In this case, the service was relating to transmission of electricity and....