https://www.taxtmi.com/caselaws?id=249900 The Appellate Tribunal CESTAT CHENNAI allowed the appeal and set aside the demand of tax for the period May 2006 to May 2007 related to the transmission of electricity. The Tribunal held that the demand was not sustainable in light of Notification No.45/2010-ST, which exempted service tax for specific periods concerning the transmission and distribution of electricity. The decision underscores the impact of statutory notifications on tax matters and the necessity of considering such provisions in determining tax liabilities. en-us Tue, 15 Jul 2014 00:00:00 +0530 Wed, 14 Oct 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249900 The Appellate Tribunal CESTAT CHENNAI allowed the appeal and set aside the demand of tax for the period May 2006 to May 2007 related to the transmission of electricity. The Tribunal held that the demand was not sustainable in light of Notification No.45/2010-ST, which exempted service tax for specific periods concerning the transmission and distribution of electricity. The decision underscores the impact of statutory notifications on tax matters and the necessity of considering such provisions in determining tax liabilities. Case-Laws Service Tax Tue, 15 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249900