https://www.taxtmi.com/caselaws?id=342884 Retrospective exemption granted by Notification No. 45/2010-ST was applied to construction activities connected with transmission and distribution of electricity, bringing the service tax demand within the scope of the statutory relief under Section 11C read with Section 83, so the demand was not sustainable. A separate transportation activity involving cement was classified by its essential character as goods transport agency service under the composite-service principle in Section 65A, because transport was the principal element and the cargo-handling label was not supported; the cargo handling demand was therefore not sustainable. en-us Thu, 23 Feb 2017 00:00:00 +0530 Sat, 15 Sep 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342884 Retrospective exemption granted by Notification No. 45/2010-ST was applied to construction activities connected with transmission and distribution of electricity, bringing the service tax demand within the scope of the statutory relief under Section 11C read with Section 83, so the demand was not sustainable. A separate transportation activity involving cement was classified by its essential character as goods transport agency service under the composite-service principle in Section 65A, because transport was the principal element and the cargo-handling label was not supported; the cargo handling demand was therefore not sustainable. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342884