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2012 (10) TMI 104 - AT - Service TaxApplicability of exemption notification - Assessee is engaged in transmission and distribution of electricity - Whether services provided in respect of erection, commissioning and installation as also technical testing and analyses and installation of meters at the premises of electricity consumers would be covered under the exemption Notification No. 45/2010-ST dated 20.07.2010 - Held that:- Assessee is selling electricity to the consumer, so that for billing the consumer for electricity consumed, it is essential to install the electricity meter. Thus, any activity or service like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to the transmission and distribution of electricity provided by the service provider to the service receiver. Therefore appeal decides in favour of assessee.
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