2014 (7) TMI 936

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..... ent directed that the service tax payable on the taxable services relating to transmission and distribution of electricity provided by the service provider to the service recipient, which was not being levied in accordance with the said practice, shall not be required to be paid during the period upto 26.2.2010 for all taxable services relating to transmission of electricity and the period upto 21 .....

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..... he appellant had entered into contract with Tamil Nadu Electricity Board (TNEB) for civil structure to facilitate erection of electricity transmission tower (also a structure) for TNEB. We find that by Notification No.45/2010-ST dt. 20.7.2010 issued under Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1944, the Central Government directed that the service tax .....

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