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2018 (12) TMI 1428 - AT - Service TaxNon-payment of service tax - erection and commissioning or installation services - maintenance or repair service - scope of SCN - Held that:- The appellant are engaged in providing various services to Maharashtra State Electricity Distribution Company Ltd (MSEDCL), Ratnagiri and other places relating to distribution of electricity during the period 2008-09 and 2009-10. The said services are held to be not leviable to service tax by virtue of Notification No. 45/2010-ST dated 20th July 2010 in exercise of powers conferred by Section 11C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Whether the appellant are eligible to the benefit of the said Notification or otherwise was not raised before the authorities below and, therefore, the same was not examined. Thus, in the interest of justice, this issue needs to be analysed - appeal allowed by way of remand.
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