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2014 (8) TMI 517 - AT - Service TaxErection of pole / tower, erection of earthing and other maintenance and repairing work of their clients - activity as claimed by the appellant that they are laying cables but does not reveal from the works order - Held that:- for the purpose of billing the consumer for electricity consumed it is essential to install the electricity meter having capacity to withstand the load provided to the customer; any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the activity of transmission and distribution by the service provider to the service receiver; and such service would be squarely covered under exemption provided under this notification. - referring to the decision in the case of Paschimanchal Vidyut Vitran Nigam [2012 (8) TMI 688 - CESTAT, NEW DELHI], demand set aside - matter remanded back.
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