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TMI Blog2014 (11) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of bill - Exemption under Notification No. 45/2010-S.T., dated 20-7-2010 - Business Auxiliary Service - Held that:- It cannot be said that the items of work undertaken by the appellants discussed above are not in relation to distribution of electricity and we do not find ourselves in agreement with the findings of the Commissioner. Therefore, we hold that the appellant is eligible for the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Appellant. Shri Ganesh Havannur, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is engaged in preparation of spot bills on hand held computers by taking the meter readings of electricity consumption, distributing the bills, verifying whether there is any tampering of bill at the time of taking the reading, verifying any malfunctioning of the meter, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provided by a person to any other person during the period up to 26-2-2010 for all taxable services relating to transmission of electricity and up to 21-6-2010 for all taxable services relating to distribution of electricity. 3. On going through the order, we find that the Commissioner has taken the view that the services rendered by the appellants are in the nature of services rendered beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to 21-6-2010, therefore we consider that the matter is required to be remanded for requantifying the demand if it is sustainable in accordance with statutory provisions for levy of service tax. Instead of postponing the decision to a subsequent date, we consider it appropriate that matter is remanded at this stage itself. Accordingly, the impugned order is set aside and the matter is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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