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2019 (3) TMI 1506 - CESTAT CHENNAIErection, Commissioning and Installation Services - Management, Maintenance and Repair Services - business of erection of transmission lines for State Electricity Boards, electrification for Indian Railways, setting up of high voltage sub-stations etc. - demand of service tax - Held that:- Though department alleges that appellant collected service tax, there is no evidence to support this allegation. Further the show cause notice does not invoke Section 73A of Finance Act, 1994. The appellants undertook turnkey projects of laying electrical cables between grids and also construction of sub-station between the grids, which is incidental activity of laying the electrical cables. The Board's Circular No. 332/05/2010-TRU, dated 24.05.2010 has clarified that the activity of laying of electrical cables between grids does not fall within the ambit of any taxable services. Further, N/N. 45/2010-ST, dated 20.07.2010 expressly states that no service tax is payable on services relating to transmission and distribution of electricity. Demand do not sustain - appeal allowed - decided in favor of appellant.
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