https://www.taxtmi.com/caselaws?id=253019 Exemption notifications for services rendered in relation to transmission and distribution of electricity were construed broadly, with "in relation to" treated as having wide amplitude and "for" read as "for the purpose of". Construction, maintenance and related works connected with substations and transmission activities were therefore covered by the exemption, while services unrelated to electricity transmission or distribution, including transformer station work for a sugar factory and GTA services, remained taxable. Because the dispute turned on interpretation of the exemption framework, penalties were considered unwarranted and were set aside. en-us Thu, 11 Sep 2014 00:00:00 +0530 Fri, 03 Jul 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253019 Exemption notifications for services rendered in relation to transmission and distribution of electricity were construed broadly, with "in relation to" treated as having wide amplitude and "for" read as "for the purpose of". Construction, maintenance and related works connected with substations and transmission activities were therefore covered by the exemption, while services unrelated to electricity transmission or distribution, including transformer station work for a sugar factory and GTA services, remained taxable. Because the dispute turned on interpretation of the exemption framework, penalties were considered unwarranted and were set aside. Case-Laws Service Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253019