2015 (3) TMI 1106

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....pondent : Mr. S. Teli, AR ORDER Per : B.S.V. MURTHY Nobody is present on behalf of the appellant but a written memo has been received. In the memo it has been submitted that all the services provided by the appellants in dispute have been provided in relation to transmission and distribution of electricity and are exempted from service tax vide Notification No. 45/2010-ST dated 20.07.2010 till ....

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....ntrary finding that manpower supply service has not been provided to a transmission and distribution company. There is no detail available as to how the service provided by the appellants has to be treated as the one provided prior to transmission and distribution of electricity. Notification No. 45/2010 exempts all the services rendered in relation to transmission and distribution of electricity ....