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2019 (2) TMI 687 - AT - Service TaxErection and commissioning or installation services - works contract services - composite electrical contracts such as supply, construction, erection, testing and commissioning of substations, switch station, transmission lines, distribution lines, distribution transformers etc to APTRANSCO, electrical companies such as APSPDCL, APEPDCL in the state of Andhra Pradesh - N/N. 45/2010 dated 20.07.2010 - Held that:- The said notification was considered by this Bench in the case of Unitech Power Transmission Ltd [2018 (5) TMI 1130 - CESTAT HYDERABAD] and Hyderabad Power Installations Pvt Ltd [2016 (7) TMI 1151 - CESTAT HYDERABAD] and relief was granted to the assessee/appellant therein - the service tax liability on the appellant for the services rendered relating to transmission and distribution of electricity is unsustainable. Appeal allowed - decided in favor of appellant.
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