2016 (1) TMI 676

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..... " - Held that:- The application for Rectification of Mistake is devoid of merits as we find that by Notification No. 45/2010-S.T, Central Government had retrospectively exempted all the services rendered to the transmission and distribution of electricity provided for the period 26.02.2010 upto 21.06.2010. The words used in the Notification are "for the services relating to transmission and distri .....

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..... ed D.R. 3. It is his submission that while disposing the appeal filed by the assessee in respect of the remission of service tax under manpower recruitment and supply agency services for recruiting and supply of manpower to M/s. Maharashtra State Electricity Distribution Company (MSEDL)/NTPS Nashik by the assessee, this Bench had set aside the demand relying upon the retrospective amendment c .....

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..... 010. The words used in the Notification are for the services relating to transmission and distribution of electricity and undisputed facts are that NTPS Nashik are engaged in power generation and supply of electricity . The supply of electricity cannot take place except by way of transmission and distribution. In view of this, we find that there is no error in order dated No. A/1005/15 dated 15 .....

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