2011 (4) TMI 1429

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....arthikeyan, Member (Technical). For the assessee : Smt. Vijaya Prakash, Advocate For the Revenue : Shri D. P. Nagendra Kumar, Jt CDR ORDER PER : M. V. RAVINDRAN These are two appeals filed by the assessee as well as the Revenue against the Order-in-Original No. 06/2008-ST (Commr) dated 25.2.2008, passed by the Commissioner of Central Excise and Customs, Thiruvananthapuram. Since the....

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....od prior to 18.4.2006 under Section 76 of the Act. 4. The learned Counsel for the assessee relies on the Notification No. 45/2010-ST dated 20.7.2010 which is issued Government of India in exercise of powers conferred by Section 11C of the Central Excise Act, 1944, read with Section 83 of the Finance Act. We reproduce the said notification herein below : Electricity Exemption to all tax....

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....ing to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable serv....