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2016 (7) TMI 1351 - AT - Service TaxErection, Commissioning or Installation Services - assessee case is that in view of N/N. 45/2010-S.T., dated 20-7-2010, all taxable services relating to transmission and distribution of electricity provided by any service provider would not be taxable for the periods up to 26-2-2010 and up to 21-6-2010 respectively for services relating to transmission and distribution of electricity - Held that: - issue at hand has been considered in the case of M/s West Bengal State Electricity Transmission Company Ltd And Others Versus Commissioner of Service Tax, Kolkata And Others [2015 (5) TMI 108 - CESTAT KOLKATA], where it was held that no service tax is required to be paid for rendering services in relation to transmission and distribution of electricity during the period mentioned in the said Notification - appeal dismissed - decided against Revenue.
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