https://www.taxtmi.com/caselaws?id=260235 Painting of M.S. towers used for transmission of electricity was treated as covered by the retrospective exemption in Notification No. 45/2010, so the corresponding service tax demand did not survive to that extent. The amounts already paid were appropriated towards the tax, interest and part of the penalty, and the remaining penalty was waived under Section 80 of the Finance Act, 1994. No further fiscal liability was fastened on the assessee. en-us Fri, 06 Mar 2015 00:00:00 +0530 Fri, 05 Jun 2015 13:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260235 Painting of M.S. towers used for transmission of electricity was treated as covered by the retrospective exemption in Notification No. 45/2010, so the corresponding service tax demand did not survive to that extent. The amounts already paid were appropriated towards the tax, interest and part of the penalty, and the remaining penalty was waived under Section 80 of the Finance Act, 1994. No further fiscal liability was fastened on the assessee. Case-Laws Service Tax Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260235