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TMI Blog2019 (2) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010 and distribution of electricity under Notification No. 32/2010-ST dated 22.6.2010. Benefit cannot be denied - appeal allowed - decided in favor of appellant. - Appeal No. ST/86332/2015 - A/88250/2018 - Dated:- 20-12-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P ANJANI KUMAR, MEMBER (TECHNICAL) Shri R.B. Pardeshi, Advocate for Appellant Shri S.B. Mane, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No. KLH-EXUS- 000-COM-015-14-15 dated 27.03.2015 passed by the Commissioner of Central Excise Service Tax, Kolhapur. 3. Briefly stated the facts of the case are that the appellant during the relevant period rendered vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of electricity has been held exempted vide Notification No. 11/2010- ST dated 27.2.2010 and distribution of electricity under Notification No. 32/2010-ST dated 22.6.2010. The Notifications are reproduced as follows: - Notification No. 11/2010-ST Exemption to services provided for transmission of electricity In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by any other person for transmission of electricity, from the whole of service tax leviable thereon under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiver ), and that all such services were liable to service tax under the said Finance Act, which were not being levied according to the said practice during the period up to 26th day of February, 2010 for all taxable services relating to transmission of electricity, and the period up to 21st day of June, 2010 for all taxable services relating to distribution of electricity; Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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