9911796707
TMI Blog2016 (11) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of transmission and distribution of electricity and undisputed also. If that be so, we hold that Notification No. 45/2010 dated 20.07.2010 will apply in full force for the period covered in this appeal as per wordings of notification. Accordingly, we hold that for the period in question in this appeal no tax liability arises. However, we have to note the concern of the learned D.R. that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. 3. The issue involved in this case is whether the appellant is liable to service tax on the activities carried out by them in respect of erection and commissioning of transmission lines, erection of poles required for distribution of electricity for clients or otherwise. 4. Both the lower authorities have come to a conclusion that during the period April 2005 to March 2010 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by both sides and perusal of records, we find that the activity of appellant as enumerated in paragraph No.2 herein above is undisputed and is in respect of transmission and distribution of electricity and undisputed also. If that be so, we hold that Notification No. 45/2010 dated 20.07.2010 will apply in full force for the period covered in this appeal as per wordings of not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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