2017 (1) TMI 438

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..... neha Phene, Advocate with Ms. Priyanka Pol, Advocate, for Appellant Shri B. Kumar Iyer, Superintendent (A.R.), for Respondent Per: M.V. Ravindran: These three appeals are directed against Order-in-Appeal Nos. PIII/VM/07/10 dated 18.01.2010 & 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 .....

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..... in question. 4. We find that the period in question in case in hand 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 been exempted by Notification No. 45/2010-ST dated 20.07.2010 issued under Secti .....

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