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Issues: Whether the appellant's erection, commissioning and installation services in relation to sub-stations and connected lines were entitled to the benefit of the relevant exemption so as to exclude the service tax demand and consequential penalties.
Analysis: The dispute concerned taxability of works contract / erection, commissioning and installation services rendered for electricity sub-station and line works. The decision turned on the effect of Notification No. 45/2010-ST dated 20/07/2010 and the consistent view taken in similar cases that such services were covered by the exemption. On that basis, the demand proposed by the department was not sustainable.
Conclusion: The issue was decided in favour of the appellant, and the service tax demand with attendant consequences was set aside.
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