2015 (8) TMI 398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce Act, whereby taxable services relating to transmission and distribution of electricity provided by a service provider to a service receiver for the period upto 21.6.2010 was exempted from service tax. - appellant is not liable to collection of service tax in terms of Notification No.45/2010-ST on the entirety of the demand confirmed by the order impugned, except demand of service tax, interes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covering the period July 2003 to December 2007 and an overlapping period i.e., 2004-05 to 2008-09. The cumulative demand comprises service tax of ₹ 23,562/- plus interest therein and penalty of an equivalent amount under Section 78 of the Finance Act, 1994 for rendition of consultancy service and service tax of ₹ 34,437/-, apart from interest and penalty of an equivalent amount un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise Act, 1944 read with Section 83 of the Finance Act, whereby taxable services relating to transmission and distribution of electricity provided by a service provider to a service receiver for the period upto 21.6.2010 was exempted from service tax. 4. In the circumstances, the appellant is not liable to collection of service tax in terms of Notification No.45/2010-ST on the entire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X