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2018 (4) TMI 113
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.... Shri Atul Gupta (Advocate) & Shri Hrishikesh (Advocate) for the Appellant (s) Shri Rajeev Ranjan (Joint cammr.) ( A.R) for the Revenue Per ANIL G. SHAKKARWAR: present appeal is covered by Notification 45/2010-ST dated 20.0712010 issued under section 11 c of Central Excise Act, 1944 read with section 83 of Finance act, 1994. He further submitted ....
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....Engineering Services" to M/s.Power Grid Corporation ltd. and that from Power Grid Corporation appellant has totally received Rs. 2,01,89,673 for the period from September 2007 to November 208 and through the said show cause notice Service Tax on said consideration received by the appellant was demanded amounting to Rs. 24,95,444/- under section 73 of the Finance Act, 1994. The matter was adjudicat....
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....ides and on perusal of records and on perusal of said notification no.45/2010-st dated 20.07.2010 we find that for appreciation it is appropriate to reproduce the text of the said notification below: Notification : 45/2010-S.T. dated 20-JuI-2010 Electricity - Exemption to all taxable services relating to transmission of electricity till 26-2-2010 and distribution of electricity till 21....
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....r all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11 C 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 services relating to transmission and distribution of electricity prov....