2017 (1) TMI 438

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..... stage wise supervision over the line erection and electricity connection, scrutiny of feasibility of customers requirement? Held that: - the period is April 2007 to March 2008. There is no dispute that the appellant has rendered services in relation to transmission of electricity and distribution of electricity services to their customers. The Service Tax liability on the services rendered have .....

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..... PIII/Rs./176 to 177/2011 dated 21.07.2011 passed by the Commissioner of Central Excise (Appeals), Pune-III. Since all the three appeals are raise a common issue and of the very same appellant, we dispose of these appeals by a common order. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant M/s Maharashtra State Electricity Distr .....

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..... ervices to their customers. The Service Tax liability on the services rendered have been exempted by Notification No. 45/2010-ST dated 20.07.2010 issued under Section 11C of Central Excise Act, 1944; wherein the Government of India exempted the tax liability on the services which are rendered in relation to transmission and distribution of electricity. In view of Section 11C Notification No. 45/20 .....

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