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2018 (6) TMI 481 - AT - Service TaxBenefit of N/N. 45/2010- ST dated 20.7.2010 - scope of activity ‘in relation to’ transmission of electricity - Works contract with MESCOM for repair and reconditioning of faulty distribution transformers of different capacities - Held that:- The benefit of exemption of notification appears to be for all taxable services relating to transmission of electricity - there are plethora of judgments, wherein it has been held that erection commissioning and installation comes within the ambit of the expression ‘in relation to’. The activity undertaken by the appellants are to be held to fall in the ambit of ‘in relation to’ transmission of electricity in terms of N/N. 45/2010 dated 20.7.2010 as there is a clear nexus between the service rendered by the appellant and transmission and distribution of electricity - exemption allowed - appeal allowed - decided in favor of appellant.
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