2016 (11) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 lines, erection of poles required for distributio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fication 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 distribution of electricity and undisputed also. If that be so....