TMI Blog2015 (3) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... r person during the relevant period covered by the proceedings. It is not limited only to taxable service of transmission by the transmission company as observed by the learned original adjudicating authority. Prima facie , I find that appellant is eligible for the benefit of Notification and therefore the appeal could have been heard without insisting on pre-deposit. Accordingly, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to construct electrical substations for Tadipudi Lift Irrigation Scheme on turnkey basis. The period involved is 2005-06 to 2009-10 and the amount demanded is ₹ 22,25,116/-. 4. The appellant had claimed the benefit of Notification No.45/2010-ST dated 20.7.2010. This has been denied by the original adjudicating authority who observed in paragraph 27 as follows. 27. From the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|