https://www.taxtmi.com/caselaws?id=334181 The Tribunal allowed the appeal, setting aside the order and granting relief to the appellant. The appellant was found not liable for service tax on activities related to erection and commissioning of transmission lines and poles for electricity distribution for the period April 2005 to March 2010. The Tribunal applied Notification No. 45/2010-ST dated 20.07.2010, exempting the appellant from tax liability due to the undisputed relevance of the activities to electricity transmission and distribution. However, concerns were raised about the appellant collecting service tax without proper records, leading to a limited remand for verification and potential recovery. en-us Thu, 28 Jul 2016 00:00:00 +0530 Sat, 05 Nov 2016 06:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334181 The Tribunal allowed the appeal, setting aside the order and granting relief to the appellant. The appellant was found not liable for service tax on activities related to erection and commissioning of transmission lines and poles for electricity distribution for the period April 2005 to March 2010. The Tribunal applied Notification No. 45/2010-ST dated 20.07.2010, exempting the appellant from tax liability due to the undisputed relevance of the activities to electricity transmission and distribution. However, concerns were raised about the appellant collecting service tax without proper records, leading to a limited remand for verification and potential recovery. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334181