2011 (5) TMI 108 - AT - Service Tax

Waiver of pre-deposit - Adjudicating authority has confirmed the demands under the category of Business Auxiliary Service (BAS) for electricity wheeling or distribution - identical issue in respect of Kerala State Electricity Board Vs. CCE, Trivandrum, vide Final Order Nos.306 & 307/2011 dt. 7/4/2011, this Bench had allowed the appeal filed by the assessee as Government of India has issued a 11C Notification No.45/2010-ST dt.20/7/2010 - The impugned order is set aside and appeal is allowed - Stay petition is also disposed of.

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the appeal filed by the assessee regarding demands under Business Auxiliary Service for electricity wheeling or distribution, citing a relevant notification. The impugned order was set aside, and the appeal was allowed. Stay petition was also disposed of.