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TMI Blog2018 (6) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... o be held to fall in the ambit of ‘in relation to’ transmission of electricity in terms of N/N. 45/2010 dated 20.7.2010 as there is a clear nexus between the service rendered by the appellant and transmission and distribution of electricity - exemption allowed - appeal allowed - decided in favor of appellant. - ST/669/2008-DB, ST/686/2008-DB - Final Order No. 20798-20799 / 2018 - Dated:- 7-6-2018 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. T. R. Rajesh Kumar, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : P. Anjani Kumar The issue involved in both the appeals is same. As requested by the learned counsel for the appellant, they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE: 2014 (35) STR 348 (Tri.- Bang.) 3. The learned departmental representative has reiterated the submissions made in the Orders-in-Original and Orders-in- Appeal. 4. We have perused the records of the case and we have heard both the parties. We find that Notification No.45/2010-ST dated 20.7.2010 has been issued by the Ministry, which reads as follows: Electricity - Exemption to all taxable services relating to transmission of electricity till 26-2-2010 and distribution of electricity till 21-6-2010 Whereas, the Central Government is satisfied that a practice was generally prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajyalakshmi Cement Products: 2017 (52) STR 309 (Tri.-Hyd.) Hyderabad Power Installations (P) Ltd. vs. CCE: 2016 (45) STR 217 (Tri.-Hyd.) U.P. Rajkiya Nirman Nigam Ltd. vs. CCE: 2016 (41) STR 967 (Tri.-Del.) Shri Ganesh Enterprises vs. CCE: 2014 (35) STR 348 (Tri.- Bang.) Noida Power Co. Ltd. vs. CCE: 2014 (33) STR 383 (Tri.-Del.) Purvanchal Vidyut Vitran Nigam Ltd. vs. CCE: 2013 (30) STR 259 (Tri.-Del.) 4.1 Going by the ratio of the above judgments cited supra, the activity undertaken by the appellants are to be held to fall in the ambit of in relation to transmission of electricity in terms of Notification No.45/2010 dated 20.7.2010 as there is a clear nexus between the service rendered by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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