2014 (2) TMI 436

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..... of retrospective exemption vide Notification No. 45/2010-ST dt. 20/07/2010, the service tax liability of the petitioner for the several taxable services provided to electricity distribution companies of Andhra Pradesh during 01/04/2004 to 30/11/2009, stands eclipsed. - Demand set aside - Decided in favor of assessee. - ST/2659/2011-DB - Final Order No. 27138/2013 - Dated:- 18-12-2013 - G Rag .....

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..... ther State distribution companies. Among the taxable services provided were 'management, maintenance or repair service' involving manning and maintenance of sub-stations; 'erection, commissioning or installation service' for erection of electrical lines of different capacities and transport of material from one location to another including - erection of sub-stations and allied services; transport .....

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..... a defence which was fundamentally misconceived and rightly negated by the adjudicating authority. 3. It is however brought to our notice today that the Central Government by Notification No. 45/2010-ST dt. 20/07/2010, in exercise of powers conferred by Section 11 C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, granted immunity from the liability to remit service .....

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