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2015 (8) TMI 398 - AT - Service TaxErection, Commissioning or Installation service - Exemption under Notification No.45/2010-ST dated 20.7.2010 - Held that:- Notification No.45/2010-ST dated 20.7.2010 was issued by the Central Government in exercise of powers passed under Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, whereby taxable services relating to transmission and distribution of electricity provided by a service provider to a service receiver for the period upto 21.6.2010 was exempted from service tax. - appellant is not liable to collection of service tax in terms of Notification No.45/2010-ST on the entirety of the demand confirmed by the order impugned, except demand of service tax, interest and penalty on the tax components of ₹ 23,562/- and ₹ 34,437 - Decided partly in favour of assessee.
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