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2023 (12) TMI 1010 - AT - Service TaxCENVAT Credit - erection of transmission line towers - case of the appellant is the transmission towers which it had erected were for transmission of electricity and hence they are fully exempted - levy of penalty - HELD THAT:- The question is no longer res integra and it has been the consistent view in several precedent decisions that the expression ‘services relating to transmission of electricity’ in the two notifications has a wide ambit and includes the services of installation of transmission towers for electricity and no service tax is payable - reliance placed in the case of M/S. KEC INTERNATIONAL LTD. VERSUS COMMISSIONER OF CGST, GURGAON AND COMMISSIONER OF S.T., DELHI [2022 (8) TMI 992 - CESTAT CHANDIGARH]. As the entire service tax is exempted as no service tax has to be paid by the appellant. Consequently, the penalties imposed under sections 76, 77 and 78 of the Finance Act also cannot be sustained. The impugned order is set aside - Appeal allowed.
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