2014 (2) TMI 248

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..... he respondent with distribution of electricity - Held that:- nature of activity (supply of manpower for construction of substation for the purpose of 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 .....

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..... icity provided by a person to any other person for the period up to 21st day of June 2010. The learned Commissioner (Appeals) found that there was a close nexus of services rendered by the respondent with distribution of electricity inasmuch as the respondent had supplied manpower for construction of substation by the Andhra Pradesh Central Power Distribution Company Ltd. The present challenge is .....

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