https://www.taxtmi.com/caselaws?id=254359 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in three appeals concerning service tax liability for construction services related to electricity transmission towers. The Tribunal held that the appellant's services fell within the exemption period specified in Notification No. 45/2010-ST, exempting taxable services related to transmission and distribution of electricity. Despite the appellant's partial payment of service tax, the Tribunal found the demand for tax unsustainable and set aside the impugned order, allowing the appeals. The importance of timely claiming exemptions was emphasized, leading to a favorable outcome for the appellant. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 19 Dec 2014 17:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254359 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in three appeals concerning service tax liability for construction services related to electricity transmission towers. The Tribunal held that the appellant's services fell within the exemption period specified in Notification No. 45/2010-ST, exempting taxable services related to transmission and distribution of electricity. Despite the appellant's partial payment of service tax, the Tribunal found the demand for tax unsustainable and set aside the impugned order, allowing the appeals. The importance of timely claiming exemptions was emphasized, leading to a favorable outcome for the appellant. Case-Laws Service Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254359