https://www.taxtmi.com/caselaws?id=190731 Activities involving construction, erection, testing and commissioning of high tension and low tension electrical lines and distribution transformers were not shown to be activities of transmission or distribution of electricity, so Notification No. 45/2010-S.T. was held inapplicable. The appellant's admission of liability for a substantial part of the demand also weighed against a full waiver. On that basis, pre-deposit was directed for 50% of the confirmed service tax demand, with waiver of the balance and stay of recovery during the appeal. en-us Tue, 17 Sep 2013 00:00:00 +0530 Fri, 24 Feb 2017 10:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190731 Activities involving construction, erection, testing and commissioning of high tension and low tension electrical lines and distribution transformers were not shown to be activities of transmission or distribution of electricity, so Notification No. 45/2010-S.T. was held inapplicable. The appellant's admission of liability for a substantial part of the demand also weighed against a full waiver. On that basis, pre-deposit was directed for 50% of the confirmed service tax demand, with waiver of the balance and stay of recovery during the appeal. Case-Laws Service Tax Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190731