https://www.taxtmi.com/caselaws?id=257016 The Appellate Tribunal CESTAT CHENNAI remanded a case involving the classification of services provided by the appellant for civil construction work for Tamil Nadu Electricity Board. The Tribunal considered the applicability of Notification No. 45/2010-ST, which exempted service tax for transmission and distribution of electricity. The case was sent back to the Adjudicating authority for a detailed examination to determine the correct tax liability based on the specific activities carried out by the appellant. The impugned order was set aside, and the appeal was allowed for further review. en-us Mon, 01 Sep 2014 00:00:00 +0530 Fri, 27 Feb 2015 10:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257016 The Appellate Tribunal CESTAT CHENNAI remanded a case involving the classification of services provided by the appellant for civil construction work for Tamil Nadu Electricity Board. The Tribunal considered the applicability of Notification No. 45/2010-ST, which exempted service tax for transmission and distribution of electricity. The case was sent back to the Adjudicating authority for a detailed examination to determine the correct tax liability based on the specific activities carried out by the appellant. The impugned order was set aside, and the appeal was allowed for further review. Case-Laws Service Tax Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257016