https://www.taxtmi.com/caselaws?id=262149 The Tribunal quashed the service tax demand of Rs. 1,33,95,159/- under ECIS for rural electrification work, ruling in favor of the appellant. The Tribunal found that the services provided were exempted from service tax under Notification No.45/2010-ST as they were directly related to the transmission and distribution of electricity. The judgment emphasized the broad interpretation of services "in relation to" distribution of electrical energy and cited precedents supporting this interpretation. Ultimately, the Tribunal allowed the appeals filed by the appellant based on the applicability of the exemption notification. en-us Thu, 07 May 2015 00:00:00 +0530 Mon, 16 May 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262149 The Tribunal quashed the service tax demand of Rs. 1,33,95,159/- under ECIS for rural electrification work, ruling in favor of the appellant. The Tribunal found that the services provided were exempted from service tax under Notification No.45/2010-ST as they were directly related to the transmission and distribution of electricity. The judgment emphasized the broad interpretation of services "in relation to" distribution of electrical energy and cited precedents supporting this interpretation. Ultimately, the Tribunal allowed the appeals filed by the appellant based on the applicability of the exemption notification. Case-Laws Service Tax Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262149