2014 (2) TMI 248

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..... by the department (appellant) seeks stay of operation of the impugned order wherein a demand of service tax raised by the original authority was set aside by the Commissioner (Appeals). Before the appellate authority, the respondent (assessee) claimed the benefit of Notification No. 45/2010-ST dated 20.7.2010 which granted exemption from levy of service tax on all taxable services relating to tra .....

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..... f distribution of electricity) and examining the provisions of notification, we are, at this stage, unable to disagree with the above finding of the Commissioner (Appeals). Prima facie, there was a nexus between the service in question and distribution of electricity by the above company. This apart, the appellate Commissioner's order does not appear to be executable. In this scenario, the plea fo .....

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