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TMI Blog2014 (12) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... setting concreting, earthing erection of towers and stringing of conductor earth wires. - As per the Notification 45/2010-ST dated 20.7.2010 the service tax was not required to be paid in respect of taxable service relating to transmission and distribution of electricity tower during the aforesaid period. We agree with the submission of the learned AR that the amount deposited by the appellant, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeals may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay applications, we proceed to decide the appeals. 3. After hearing both sides and on perusal of the records, we find from the impugned order that the appellant was engaged by the Tamil Nadu Electricity Board for providing construction service relating to civil structure to facilitate erect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no reason to extend the benefit of Notification at this stage. They have also admitted the tax liability and also paid the service tax partly which has been appropriated in the adjudication order. 4. We find from the adjudication order that there is no dispute on the fact that the appellant rendered service to facilitate erection of electricity of transmission tower. It is seen from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable services relating to transmission and distribution of electricity during the aforesaid period. 6. We find that as per the said Notification the service tax was not required to be paid in respect of taxable service relating to transmission and distribution of electricity tower during the aforesaid period. We agree with the submission of the learned AR that the amount deposited by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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