2018 (5) TMI 1136

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....rma and Shri V.R. Reddy, Assistant Commissioners (ARs), for appellant Shri J.N. Somaiya, Advocate, respondent ORDER Per: Ramesh Nair The fact of the case is that respondent provided service of commercial and industrial construction services and manpower recruitment on supply agency service to Maharashtra State Electricity Transmission Company Limited. They have not paid service tax by ....

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....ices are not used for transmission of electricity therefore their services are not covered under exemption, hence both the lower authorities have wrongly held. 3. On the other hand, Shri J.N. Somaiya, Ld. Counsel for the respondent submits that notification No. 45/10-ST clearly applicable to the respondent for the reason that it is not the transmission service which was exempted but all the ser....

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....ity - Exemption to all taxable services relating to transmission of electricity till 26-2-2010 and distribution of electricity till 21-6-2010 Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), o....

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....tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period." "Exemption to ....