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2018 (6) TMI 1255 - AT - Service TaxServices for Transmission of electricity - Benefit of N/N. 11/2010 dated 27/02/2010 - denial on the ground that the appellant is also setting up infrastructure under the supervision of engineer of the contracted – MPPKVV Company Ltd. for transmission of electricity - Held that:- The work done by the appellant is admittedly exempt under N/N. 32/2010-ST readwith N/N. 45/2010-ST and N/N. 11/2010-ST. - Tribunal in the case of Noida Power Co. Ltd. [2013 (8) TMI 746 - CESTAT NEW DELHI], held that any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the activity of transmission and distribution by the service provider to the service receiver. And such service would be squarely covered under exemption provided under this notification. The appellant is entitled to the exemption benefit under the Notification, in question, and the work done by them being in the nature of work towards transmission of electricity, they are not liable to service tax for the same - appeal allowed - decided in favor of appellant.
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