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TMI Blog2018 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of M/s. Quality Engineering - Management, Maintenance or Repair Service - Held that:- The services provided by the assessee contended to related to generation, transmission and distribution of power. We then find merit in the plea of the Ld. Counsel that such services would be exempted from tax liability by virtue of N/N. 45/2010-ST - for the limited purpose of verifying whether all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see is required to discharge duty liability not only in respect of the services provided by them on their own account but also that provided on behalf of M/s. Quality Engineering, under the category of 'Management, Maintenance or Repair Service'. Proceedings initiated against the appellant resulted in adjudication order dated 24.03.2010, interalia, confirming the demand of service tax to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e up for hearing, Ld. Advocate, Shri G. Natarajan submits that the disputed services have been provided only to Tuticorin Thermal Station and to Chennai Power Station and they are only in relation to Generation, Transmission and Distribution of power. Hence, these services provided by the assessee are entitled for exemption under Notification No. 45/2010-ST dated 20.07.2010. Ld. Counsel relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will definitely be exempted from tax liability. So ordered. 6. However, for the limited purpose of verifying whether all these disputed services rendered by the assessee satisfy and fall within the exemption ambit of Notification No. 45/2010-ST, the matter is being remanded to the adjudicating authority. Considering the fact that the issue per se was mired in litigation for quite some time, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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