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2017 (1) TMI 438 - AT - Service TaxWhether the appellant M/s Maharashtra State Electricity Distribution Co. Ltd. is liable to be taxed for the services rendered by them to their client in respect of inspection of site material and testing of transformer, stage wise supervision over the line erection and electricity connection, scrutiny of feasibility of customers requirement? Held that: - the period is April 2007 to March 2008. There is no dispute that the appellant has rendered services in relation to transmission of electricity and distribution of electricity services to their customers. The Service Tax liability on the services rendered have been exempted by N/N. 45/2010-ST dated 20.07.2010 issued under Section 11C of Central Excise Act, 1944; wherein the Government of India exempted the tax liability on the services which are rendered in relation to transmission and distribution of electricity. In view of Section 11C N/N. 45/2010-ST, demand cannot be made - appeal allowed - decided in favor of assessee.
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