https://www.taxtmi.com/caselaws?id=236454 Services of erection, commissioning and installation used for electricity distribution were treated as covered by the exemption and immunity notifications applicable to transmission and distribution of electricity. The phrase "in relation to" was read broadly to include activities with a direct and proximate nexus to distribution, including installation of sub-stations, transmission towers, meters and related infrastructure necessary for billing and recovery. Read together, the notifications were taken to reflect a policy of excluding such connected services from service tax, and the disputed services were therefore regarded as not taxable. en-us Tue, 28 May 2013 00:00:00 +0530 Tue, 29 Apr 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236454 Services of erection, commissioning and installation used for electricity distribution were treated as covered by the exemption and immunity notifications applicable to transmission and distribution of electricity. The phrase "in relation to" was read broadly to include activities with a direct and proximate nexus to distribution, including installation of sub-stations, transmission towers, meters and related infrastructure necessary for billing and recovery. Read together, the notifications were taken to reflect a policy of excluding such connected services from service tax, and the disputed services were therefore regarded as not taxable. Case-Laws Service Tax Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236454