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        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.

        <h1>Service tax exemption for RLNG regasification and transport under Power System Development Fund, subject to operator appointment and certification.</h1> Exempts service tax for re gasification of imported LNG and transportation of incremental RLNG to specified gas based power plants under the Power System Development Fund Scheme, subject to appointment of GAIL/GSPCL as e bid RLNG Operators, eligibility limited to stranded and certain domestic gas plants with PLF below target, PSDF support confined to incremental RLNG fired generation, prescribed certification by CEA, GAIL, plants and Discoms within a stipulated period, and ineligibility for captive generating plants.

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