Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Charges collected as pro-rata and development charges for network development integral to electricity transmission were held covered by the statutory exemption for transmission of electricity as clarified by CBIC notifications/circulars; no service tax was payable on these amounts. Erection charges recovered from consumers for shifting overhead cables/wires were also treated as exempt under CBIC Circular No. 123/5/2010-TRU; no service tax was payable on these receipts. For material cost and contingency charges, the computation required verification of requisite data; the matter was remanded for re-computation of any liability on these heads. The extended limitation period was held inapplicable as the department was aware of the facts from similar notices to other units; demand beyond the normal period was unsustainable. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
