2019 (2) TMI 687

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.... the Appellant. Shri C. Mallikarjun Reddy, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No.20/2012-Adjn (ST) (Commr) dated 20.07.2012. 2. Heard both sides and perused the records. 3. It is seen from the records that during the period October, 2004 to March, 2009, the appellant herein was executing composite e....

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....Act, 1994. The said notification No.45/2010 dated 20.07.2010 retrospectively amends any tax payable on any services which are rendered relating to transmission or distribution of electricity. The said notification was considered by this Bench in the case of Unitech Power Transmission Ltd [2018 (5) TMI 1130 (CESTAT-Hyd)] and Hyderabad Power Installations Pvt Ltd [2016 (45) STR 217] and relief was g....