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2014 (2) TMI 248 - CESTAT BANGALOREDemand of service tax - Benefit of Notification No. 45/2010-ST dated 20.7.2010 - Exemption from levy of service tax on all taxable services relating to transmission and distribution of electricity - Revenue denied benefit due to lack of nexus between services rendered by the respondent with distribution of electricity - Held that:- nature of activity (supply of manpower for construction of substation for the purpose of distribution of electricity) and examining the provisions of notification, we are, at this stage, unable to disagree with the above finding of the Commissioner (Appeals). Prima facie, there was a nexus between the service in question and distribution of electricity by the above company. This apart, the appellate Commissioner’s order does not appear to be executable - Stay denied.
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