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2018 (4) TMI 113 - AT - Service TaxBenefit of N/N. 45/2010-ST dated 20.07.2010 - appellant had provided "Consultant Engineering Services" to M/s.Power Grid Corporation ltd. and that from Power Grid Corporation appellant has totally received ₹ 2,01,89,673 for the period from September 2007 to November 2008 - Held that: - in exercise of the powers conferred by section 11 C of the Central Excise Act, 1944, read with section 83 of the said Finance Act, the Central Government hereby directs that the service tax payable on said taxable services relating to transmission and distribution of electricity provided by the service provider to the service receiver, which was not being levied in accordance with the said practice, shall not be required to be paid in respect of the said taxable services relating to transmission and distribution of electricity during the aforesaid period, It is very clear from the exemption granted through the said notification that all services which were taxable and were relating to transmission and distribution of electricity were retrospective exempted through the said Notification dated 20.07.2010 - appeal allowed - decided in favor of appellant.
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