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2016 (2) TMI 471 - AT - Service TaxTaxability of supervision charges collected from the consumer of electricity in outride contribution scheme in relation to power supply. - appellant submits that the services are related to supply and distribution of electricity to the consumer. This services have been exempted from retrospective effect for the period upto 21st June 2010 vide Notification No. 45/2010-ST dated 20/7/2010 issued under Section 11(C) of Central Excise Act, 1944 therefore demand does not sustain. Held that:- As per the facts of the present case it is undisputed that so called consulting engineer Service is provided in relation to supply and distribution of electricity to the consumer, therefore in our considered view the service in question is also covered under the exemption notification No. 45/2010-ST dated 20/7/2010. - Demand set aside - Decided in favor of assessee.
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