2016 (1) TMI 676

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....ant ORDER Per: M V Ravindran: This application for Rectification of Mistake filed by Revenue seeking to rectify an error apparent on the face of the final order No. A/1005/15/STB dated 15.04.2014. 2. Heard learned D.R. 3. It is his submission that while disposing the appeal filed by the assessee in respect of the remission of service tax under "manpower recruitment and supply agency....

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.... as we find that by Notification No. 45/2010-S.T, Central Government had retrospectively exempted all the services rendered to the transmission and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010. The words used in the Notification are "for the services relating to transmission and distribution of electricity" and undisputed facts are that NTPS Nashik are engaged in ....