2026 (1) TMI 1649

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.... Shri Pranab Shikdar, Consultant. For the Respondent : Shri A. Mukherjee, Authorized Representative. ORDER : [PER SHRI ASHOK JINDAL] The appellant is in appeal against the impugned order wherein the appeal has been dismissed by the Ld. Commissioner (Appeal) has been barred by limitation. As the adjudication order received by the appellant on 07.04.2022 and as reported by the Ld. Commis....

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....y the Ld. Commissioner (Appeal) itself. In that circumstances we condone the delay in filing the appeal before Ld. Commissioner (Appeal). 5. On merit the Ld. Consultant for the appellant submits that the issue involved in this matter for providing the service to Meghalaya Energy Corporation Limited for distribution and transmission of electricity which is exempt from payment of Service Tax in t....

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....tances, we find that whole of the services rendered by the appellant falls under the category of transmission and distribution of electricity, which is exempt from levy of Service Tax by virtue of Notification No. 45/2010-S.T. dated 20.07.2010, which is a retrospective notification granting exemption for the said services up to 26.02.2010, and thereafter vide Notification No. 11/2010-S.T....