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2017 (7) TMI 342 - AT - Service TaxErection, Commissioning, Installation service - Commercial construction service - man power supply agency services - N/N. 11/2010-ST dated 27.02.2010 - Held that: - N/N. 45/2010 ST dated 20.07.2010 decreed that all taxable services relating to transmission of electricity shall not be levied during the period upto 26.02.2010, and, for the period upto 21.06.2010 for all taxable services relating to distribution of electricity. Thus, after 21.06.2010, any such services provided relating to distribution of electricity would be taxable at applicable rates unless they have been further exempted by any Notification issued in that regard - the exemption provided in earlier N/N. 45/2010-ST dated 20.07.2010 for services provided in relation to distribution of electricity upto 21.06.2010 have been further continued vide N/N. 32/2010-ST dated 22.06.2010. In consequence, the demand of tax liability beyond 21.06.2010, on the appellant, for 2011-12, also cannot sustain - appeal allowed - decided in favor of appellant.
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