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TMI Blog2012 (7) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the service provider to the service receiver not being levied in accordance with the said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity - in favour of assessee. - S.T.69/10 - - - Dated:- 2-4-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act. The Notification No.45/10 dated 20.07.2010 issued under section 11C and made applicable to Finance Act, 1994 reads as under :- Notification No.45/2010-Service Tax G.S.R. (E) 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) (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby directs that the service 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 per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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