TaxTMI 
TaxTMI 
2017 (7) TMI 342
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....i Guna Ranjan, AC (AR) For the respondent ORDER Per : Madhu Mohan Damodhar Appellant hasfiled miscellaneous application along with the appeal seeking condonation of delay of 15 days in preferring the appeal. We are satisfied with the reasons stated in the application and therefore, the delay is condoned. Further, with the consent of both sides, appeal itself is taken up for disposal. 2. The br....
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....along with interest liability thereon, and also imposed penalties under Sections 76, 77 and 78 of the Finance Act 1994. On appeal, Commissioner (Appeals) vide the impugned order dated 18.04.2016, upheld the order of the original authority. Aggrieved, appellants are on appeal before this forum. 3. When the matter came up for hearing on 22.02.2017, Ld. Advocate Shri G. VenkateswaraRao, appearing on....
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....e levied during the period upto 26.02.2010, and, for the period upto 21.06.2010 for all taxable services relating to distribution of electricity. Thus, after 21.06.2010, any such services provided relating to distribution of electricity would be taxableat applicable rates unless they have been further exempted by any Notification issued in that regard. 6.2 The appellant has provided services to A....
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.... of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity ....