https://www.taxtmi.com/caselaws?id=358504 Erection, installation and commissioning services provided to an electricity distribution utility were treated as services in relation to distribution of electricity, so the exemption under Notification No. 45/2010-S.T. applied for the period covered by that notification and the earlier demand was unsustainable; for the later period, no corresponding exemption existed, so the demand was sustained. Penalties were deleted because the taxability issue was under genuine doubt. The VCES declaration was also rejected because audit proceedings on the same liability were already pending, attracting the scheme's ineligibility condition. en-us Fri, 23 Mar 2018 00:00:00 +0530 Fri, 13 Apr 2018 07:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358504 Erection, installation and commissioning services provided to an electricity distribution utility were treated as services in relation to distribution of electricity, so the exemption under Notification No. 45/2010-S.T. applied for the period covered by that notification and the earlier demand was unsustainable; for the later period, no corresponding exemption existed, so the demand was sustained. Penalties were deleted because the taxability issue was under genuine doubt. The VCES declaration was also rejected because audit proceedings on the same liability were already pending, attracting the scheme's ineligibility condition. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358504