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2014 (7) TMI 936 - AT - Service TaxErection of electricity transmission tower - Notification No.45/2010-ST dt. 20.7.2010 - Held that:- By Notification No.45/2010-ST dt. 20.7.2010 issued under Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1944, the Central Government directed that the service tax payable on the taxable services relating to transmission and distribution of electricity provided by the service provider to the service recipient, which was not being levied in accordance with the said practice, shall not be required to be paid during the period upto 26.2.2010 for all taxable services relating to transmission of electricity and the period upto 21.6.2010 for all taxable services relating to distribution of electricity - demand of tax is for the period May 2006 to May 2007 relating to transmission of electricity - Therefore, demand not sustainable - Decided in favour of assessee.
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