9911796707
TMI Blog2014 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... 45/2010- Service Tax - Held that:- Prima facie, 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order dated August 31, 2010 passed by the learned Commissioner for Central Excise, Customs and Service Tax, Basheerbagh, Hyderabad, the petitioner was assessed to service tax of ₹ 18,14,852 and interest and penalties as stipulated therein in respect of maintenance of repair service; erection, commissioning or installation service; goods transport agency service; rent-a-cab service; commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Government, in purported exercise of power under section 11C of the Central Excise Act, 1944 read with section 83 of the Act, which directs that service tax payable on all taxable services relating to transmission and distribution of electricity provided by a person to any other person, which was not being hitherto levied, shall not be required to be paid. 5. It is the synoptic submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to the appellant, no service tax is therefore leviable on the services provided by it. 7. In the circumstances, the appeal is allowed. The impugned order dated August 31, 2010 is quashed and the matter remitted to the learned adjudicating authority for de novo determination after duly considering the applicability of Notification No. 45/2010-service tax dated July 20, 2010 issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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