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2018 (7) TMI 331 - AT - Service TaxClassification of services - restoration and reconditioning of various equipments for power stations - Department took the view that the assessee is required to discharge duty liability not only in respect of the services provided by them on their own account but also that provided on behalf of M/s. Quality Engineering - Management, Maintenance or Repair Service - Held that:- The services provided by the assessee contended to related to generation, transmission and distribution of power. We then find merit in the plea of the Ld. Counsel that such services would be exempted from tax liability by virtue of N/N. 45/2010-ST - for the limited purpose of verifying whether all these disputed services rendered by the assessee satisfy and fall within the exemption ambit of N/N. 45/2010-ST, the matter is being remanded to the adjudicating authority - appeal allowed by way of remand.
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