2014 (10) TMI 283

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enkateshwara Rao, Advocate, for the appellant. R. Gurunathan, Additional Commissioner (Authorised Representative), for the respondent. ORDER The learned counsel for the petitioner and the learned Departmental Representative for the Revenue are agreed that appeal should itself be disposed of. We therefore dismiss Stay Petition No. ST/Stay/1619/2010 as infructuous and take up the appeal for deter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct, 1994 in respect of alleged non-remittance of service tax by the appellant for the period 2004-05 to July 2009, pursuant to a show-cause notice dated October 16, 2009. 4. However, at the hearing of this appeal, the learned counsel for the appellant and the learned Departmental Representative for the Revenue, place before us a copy of the Notification No. 45/2010-Service Tax dated July 20, 2010 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... acie, the Notification No. 45/2010-Service Tax provides a generic immunity to service tax liability in respect of taxable services provided in relation to transmission and distribution of electricity. The several taxable services allegedly provided by the appellant herein are claimed to have been provided to the Andhra Pradesh Central Power Distribution Company Ltd. (APCPDCL), an electricity distr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X