Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 1048 - CESTAT BANGALOREWaiver of pre deposit - benefit of Notification No. 45/2010-S.T. - Held that:- installation of distribution system and installation of transformers is in the nature of infrastructure and creation of infrastructure for transmission and distribution are not covered by the Notification. - The notification exempts all taxable services relating to transmission and distribution of electricity provided by a person to any other person. The term “relating to transmission and distribution of electricity” in our opinion, is wide enough to cover the activities of the appellant. - Appellant’s activities are covered by the retrospective exemption Notification No. 45/2010 and therefore the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
|