2016 (11) TMI 199

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.... Shri S.L. Karolia, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. PII/RKS/23/2012 dated 20.01.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant is liable to service tax on the activities carried out by them in respect of erection and commissioning of transmission line....

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....sst. Commissioner (A.R.) would submit that 11C Notification covers the issue but there is a finding that appellant has collected service tax from the service recipients. 7. On consideration of the submissions made by both sides and perusal of records, we find that the activity of appellant as enumerated in paragraph No.2 herein above is undisputed and is in respect of transmission and distribut....