2015 (6) TMI 746

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..... reported in [2014 (7) TMI 936 - CESTAT, Chennai] set aside the demand of tax for the period May,-06 to May,-07 relating to civil structure to facilitate transmission of electricity. In the present appeal, we do not find any clear finding on the construction of sub-station of Tamil Nadu Electricity Board. Hence, it is appropriate, the matter should be examined by the Adjudicating authority in the .....

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..... dated 20/07/2010 in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 the Central Government exempted the demand of tax relating to transmission of electricity till 26.02.2010 and distribution of electricity till 21.06.2010 provided by the service provider to the service receiver. We find that the Tribunal in the case of K. Shanmugavelu Vs Commissioner of Central Excise r .....

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