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TMI Blog2018 (4) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... iver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period, It is very clear from the exemption granted through the said notification that all services which were taxable and were relating to transmission and distribution of electricity were retrospective exempted through the said Notification dated 20.07.2010 - appeal allowed - decided in favor of appellant. - ST/MISC/55001/2014 ST /58333/2013 (DB) - FINAL ORDER NO. 70512/2018 - Dated:- 13-2-2018 - SHRI ANIL CHOUDHARY, HON'BLE(JUDICIAL) AND SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Atul Gupta (Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. The matter was adjudicated through order-inOriginal dated 06.08.2012 wherein the demand was confirmed. Aggrieved by the said order appellant preferred appeal before Commissioner(Appeals). - Since they did not succeed-before they are presently before this Tribunal. 4. The Id.Counsel has further submitted that through the said notification all taxable services relating to transmission of electricity up to 26.02.2010 and all taxable services relating to distribution of electricity up to 26.06.2010 were exempted and that the Consulting Engineering Service was undisputedly provided in respect of transmission and distribution of electricity. 5. Heard the Id.AR who has agreed that the issue is covered by said Notification 45/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period, It is very clear from the exemption granted through the said notification that all services which were taxable and were relating to transmission and distribution of electricity were retrospective exempted through the said Notification dated 20.07.2010. We therefore allow the appeal by setting aside impugned order-in-appeal. The appellants shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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