2017 (7) TMI 342

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..... in that regard - the exemption provided in earlier N/N. 45/2010-ST dated 20.07.2010 for services provided in relation to distribution of electricity upto 21.06.2010 have been further continued vide N/N. 32/2010-ST dated 22.06.2010. In consequence, the demand of tax liability beyond 21.06.2010, on the appellant, for 2011-12, also cannot sustain - appeal allowed - decided in favor of appellant. - ST/COD/30628/2016 & ST/30929/2016 - Final Order No. A/30556/2017 - Dated:- 12-4-2017 - Satish Chandra, President And Shri Madhu Mohan Damodhar, Technical Member Shri Venkateswara Rao, Advocate For the appellant Shri Guna Ranjan, AC (AR) For the respondent ORDER Per : Madhu Mohan Damodhar Appellant hasfiled miscellaneous appli .....

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..... alf of the appellant, contends that even in respect of services rendered during the financial year 2011-12 appellant is entitled for exemption under Notification No.11/2010-ST dated 27.02.2010, which was in force upto 30.06.2012 and under which any service rendered in relation to transmission of electricity is exempted from service tax. 4. On the other hand, ld. AR ShriGunaRanjan, supports the impugned order. He pointed out that since APSPDCL is a power distribution company and not a power transmission company, Notification No.11/2010-ST dated 27.02.2010 will not provide any exemption to the appellant. 5. Heard both sides and gone through the record. 6.1 Notification No. 45/2010 ST dated 20.07.2010 decreed that all taxable services .....

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..... o any person, by a distribution licencee, a distribution franchisee, or any other person by whatever name called, authorized to distribute power under the Electricity Act, 2003 (36 of 2003), for distribution of electricity, from the whole of service tax leviable thereon under section 66 of the said Finance Act. Thus, the exemption provided in earlier Notification No.45/2010-ST dated 20.07.2010 for services provided in relation to distribution of electricity upto 21.06.2010 have been further continued vide Notification No. 32/2010-ST dated 22.06.2010. In consequence, the demand of tax liability beyond 21.06.2010, on the appellant, for 2011-12, also cannot sustain. Accordingly, appeal is allowed with consequential benefits, if any, as per .....

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