https://www.taxtmi.com/caselaws?id=176782 Services rendered to a transmission and distribution company were treated as covered by the exemption for services in relation to transmission and distribution of electricity. The analysis found no clear basis for denying the benefit and no contrary finding showing that the manpower supply service fell outside the notification's scope. The exemption was applied without distinguishing between services provided before the commencement of transmission or distribution and those provided later. The appellant was therefore entitled to the exemption notifications, and the tax demand could not be sustained. en-us Mon, 30 Mar 2015 00:00:00 +0530 Tue, 12 Jan 2016 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176782 Services rendered to a transmission and distribution company were treated as covered by the exemption for services in relation to transmission and distribution of electricity. The analysis found no clear basis for denying the benefit and no contrary finding showing that the manpower supply service fell outside the notification's scope. The exemption was applied without distinguishing between services provided before the commencement of transmission or distribution and those provided later. The appellant was therefore entitled to the exemption notifications, and the tax demand could not be sustained. Case-Laws Service Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176782