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2023 (10) TMI 317 - AT - Service TaxServices in relation to transmission or distribution of electricity - period 2005- 2009 - Exemption form service tax under N/N. 45/2010-ST dated 20/7/2010 or not - HELD THAT:- Notification No. 45/2010 was issued by CBEC in order to put to rest all the litigations which were prevailing during the period 2005 to 2010. After this notification was issued, the Tribunals have been consistently holding that any service provided in relation to transmission or distribution of power shall be eligible for the exemption from service tax payment. This bench in the case of COMMISSIONER OF CENTRAL TAX VERSUS SRI SRINIVASA ELECTRICAL WORKS [2023 (7) TMI 1298 - CESTAT HYDERABAD] has held Facts on the records were specifying that the services rendered by the respondent assessee are covered under scope of exemption granted vide Notification No. 45/2010-ST till the period 21.06.2010, in respect of service to distribution company and till 26.02.2010 in respect of transmission companies. Accordingly, the demand for the relevant period stands set aside. Appeal allowed.
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