TMI Blog2018 (9) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per Bench The appellants were engaged in erection and commissioning of electrical towers for M/s.Power Grid Corporation of India. A show cause notice dt. 22.10.2008 was issued to the appellant for the period from April 2007 to March 2008, inter alia proposing demand of service tax liability on Erection and GTA Services. On adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notified as not required to be paid. Hence the impugned order would require to be set aside. 3. On the other hand, Ld.A.R Shri B. Balamurugan supports the impugned order. 4. Heard both sides. We find that the Ld. Advocate is correct in her assertion that the Notification No.45/2010-ST would have retrospective beneficial effect on the case at hand. In a number of cases involving identical dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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