2014 (12) TMI 702

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Superintendent (AR) JUDGEMENT Per P.K. Das Common issue is involved in all these three appeals and therefore all are taken up together for disposal. 2. After hearing both sides, we find 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n behalf of Revenue submits that the applicant did not claim the benefit of Notification dated 20.7.2010 before the lower authorities and even before the Tribunal in their appeal. Therefore, 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period. 6. We find that as per the said Notificat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X