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2019 (2) TMI 1560 - AT - Service TaxExemption to power transmission related services - Exemption rescinded by Notification No.34/2012-ST dated 20.06.2012 - Work Contract service provided to M/s U P Power Transmission Corporation Ltd. - Held that:- The services in respect of transmission or distribution of electricity have been exempted through Clause (k) to Section 66 D of Finance Act, 1994 w.e.f. 01.07.2012. For earlier period the same exemption was provided through Notification No. 11/2010-ST dated 27.02.2010. After going through the wordings and phrases used we do not find any change in the provision of law. We note that whatever was exempted through a notification earlier was subsequently exempted through provision of law in the Finance Act. The allegations in the show cause notice were not sustainable - Appeal dismissed - decided against Revenue.
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