2016 (8) TMI 353

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..... te for the respondent ORDER This appeal is filed by the Revenue against Order-in Appeal No. 418-419/NGP/2010 dated 26.11.2010. 2.  Heard both sides and perused the records. 3.  On perusal of the records, it transpires that the issue involved is regarding the service tax liability on the services rendered by the respondent to various parties in respect of erection of towers for 132 KV .....

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..... e tax liability does not arise. We find in the case in hand the period involved is 2005-06 to 2007-08. The first appellate authority has dropped the proceedings on other grounds but since the issue is now squarely covered by the 11D notification in favour of assessee, we uphold the impugned order with consequential relief to the respondent, if any. (Operative part pronounced in Court)
Case l .....

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