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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 ..... Sahu, Adv. For the Respondent : Shri S.Sharma, Commr.(AR) ORDER Per Dr. D.M. Misra. 1. This is an application seeking waiver of pre-deposit of service tax of Rs. 94.43 Lakhs and penalty of Rs. 92.72 Lakhs imposed under section 78 of the Finance Act, 1994. 2. At the outset Shri Devraj Sahu, ld.Adv. for the applicant submits that the applicant are engaged in providing service under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period up to 26.2.2010 relating to transmission of electricity and upto 21.6.2010 relating to distribution of electricity. Further, he has submitted that by virtue of Notification No.11/2010-ST dated 27.2.2010 transmission of electricity has been exempted prospectively. He submits that this Tribunal in the case of A.K. Das Associates Ltd. v. CCE, C & ST, BBSR-I vide order No.FO/A/75099/2015 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of electricity also. 4. After hearing both sides for some time we find that the appeal itself could be disposed of at this stage. Accordingly, after waiving the requirement of pre-deposit, we take up the appeal for disposal with the consent of both sides. 5. We find that the appellant had now claimed before this forum that the services under the category of erection, commissioning or installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 verified/scrutinized by the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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