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2015 (2) TMI 1062 - AT - Service TaxErection, Commissioning or Installation Service- Construction of transmission tower and related services- exemption under Notification No. 45/2010 dated 20.07.2010 - Held that:- Contract is relating to the services such as earth work excavation, stub setting, concreting tower erection, stringing power conductor etc. Prima facie, in our considered view, the construction of transmission tower and related services could be covered by the exemption Notification No. 45/2010. It is noted that the applicant has already paid an amount of ₹ 7,16,205/-, which is sufficient for hearing of the appeal. We also find force in the submission of the Ld. AR that the exemption Notification would not apply in the case of construction of control room - Matter remanded back - Petition disposed of.
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