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2020 (1) TMI 425 - AT - Service TaxExemption to taxable service provided for distribution of electricity - Benefit of N/N. 32/2010-ST dated 22/06/2010 - denial on the ground that the appellant is not a distribution licensee or distribution franchisee or any other person authorized under the Electricity Act for distribution of electricity - HELD THAT:- Reliance can be placed in the appellant own case AGARWAL TRADERS VERSUS C.C.E. & ST, ROHTAK [2018 (6) TMI 132 - CESTAT CHANDIGARH] where it was held that As the appellant is providing services on behalf of the principal, who is having a license as distribution licensee to distribute electricity under the Electricity Act. Therefore, the benefit exemption N/N. 32/2010-ST dated 22/06/2010 cannot be denied to the appellant. Thus, the appellant is entitled to the benefit of N/N. 32/2010-ST dated 22.06.2010 - appeal allowed - decided in favor of appellant.
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