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2019 (8) TMI 1690 - AT - Service TaxValuation - activity in relation to laying of cable for transmission and distribution of electricity - inclusion in the assessable value - Supply and erection of 4 Pole structure with 8.5 m long Steel Tubular Poles (410-SP-23) for three phase four wire line - Supply and erection of three phase 25 KVA, 11KV/0.433 KV Distribution Transformer substation mounted on DP Structure - Supply and erection of single phase 16 KVA 6.3KV/ 250V Distribution Transformer - Guarding - HELD THAT:- The issue is no more res-integra in view of the decision in M/S UP RAJKIYA NIRMAN NIGAM LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-I [2015 (8) TMI 66 - CESTAT NEW DELHI] where it was held that the service rendered by the appellant is squarely relating to transmission and distribution of electricity and therefore in the light of the Notification No.45/2010-ST, dated 20.07.2010 no service tax is recoverable in respect thereof - the decision is squarely applicable to the facts of the present appeal. Appeal allowed - decided in favor of appellant.
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