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TMI Blog2015 (8) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.32/2010-ST dated 22.6.2010 for rendering services relating to distribution of electricity. Both sides agree that for this limited purpose to ascertain the eligibility to the benefit of exemption Notification No.32/2010 dated 22.6.2010 for the period from 22.6.2010 till September, 2010, in the event the service related to distribution of electricity for the said period, it needs to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services and Works Contract of Service for transmission of electricity, exclusively, to Assam State Electricity Board during the period Oct. 2005 to Sep.2010. He has submitted that the activity carried out by the appellant was erection and installation of electricity towers, sub-stations etc. for efficient transmission of electricity. The present demand is confirmed for the period October, 2005 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations decided the issue in favour of the assessee. He has submitted that their services relate to transmission of electricity. 3. Per contra, the ld.AR for the Revenue submits that the period involved in the present case is from October, 2005 to September, 2010. Exemption Notification No.45/2010-ST dated 20.7.2010 covers the period up to 21.6.2010 which relates to distribution of electricity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand has been confirmed by the adjudicating authority relate to transmission of electricity during the relevant period i.e. October, 2005 to September, 2010. Appearing for the Revenue, the ld.AR does not dispute that by virtue of exemption Notification No.45/2010 dated 20.7.2010 transmission of electricity is exempted till 26th day of February, 2010 and distribution of electricity till 21.6.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is remanded to the ld. Commissioner for deciding the same on merit. We are of the view that since the issue involved is one of interpretation of law and major period of the demand is covered by the retrospective exemption, no penalty is liable to be imposed, in the event the exemption Notification is found to be not admissible for the period 22.6.2010 to September, 2010. Needless to mention, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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