2016 (7) TMI 599

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..... ation of transformers and other electrical equipments etc. - Held that:- the demand raised under ECIS is unsustainable and requires to be set aside which we hereby do.
Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) Shri R. Raghavendra, Authorised Representative for the Appellant. None for the Respondent. ORDER The appellant is registered with the .....

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..... service tax demand of Rs. 60,68,455/- was confirmed on services rendered under the category of ECI Services. Demand of ₹ 4,91,145/- was confirmed on services rendered under the category of Renting of Immovable Property. Hence this appeal. 3. The learned Counsel appearing for the appellant Shri R. Raghvendra Rao submitted that the challenge in this appeal is now limited to the demand, inter .....

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..... ion of electricity by a person to another person during the relevant period covered by the proceedings. It is not limited only to taxable service of transmission by the transmission company as observed by the learned original adjudicating authority. Prima facie, I find that appellant is eligible for the benefit of Notification and therefore the appeal could have been heard without insisting on pre .....

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