https://www.taxtmi.com/caselaws?id=216009 The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s Paschimanchal Vidyut Vitran Nigam Ltd., setting aside a service tax demand of Rs. 8,87,859/- imposed by the Commissioner of Central Excise, Allahabad. The dispute centered on whether services such as erection, commissioning, and installation provided by the appellant were covered under the exemption of service tax for transmission and distribution of electricity under Notification No. 45/2010-ST. The Tribunal held that these services, including the installation of meters, were essential for electricity billing and fell within the exemption. Consequently, the Department's appeal was dismissed, and the appellant's appeals were allowed. en-us Mon, 02 Jul 2012 00:00:00 +0530 Thu, 17 Jan 2013 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216009 The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s Paschimanchal Vidyut Vitran Nigam Ltd., setting aside a service tax demand of Rs. 8,87,859/- imposed by the Commissioner of Central Excise, Allahabad. The dispute centered on whether services such as erection, commissioning, and installation provided by the appellant were covered under the exemption of service tax for transmission and distribution of electricity under Notification No. 45/2010-ST. The Tribunal held that these services, including the installation of meters, were essential for electricity billing and fell within the exemption. Consequently, the Department's appeal was dismissed, and the appellant's appeals were allowed. Case-Laws Service Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216009