https://www.taxtmi.com/caselaws?id=360569 The appeal involved the interpretation of Notification No. 32/2010-ST regarding the exemption for the distribution of electricity service under the Electricity Act, 2003. The issue was whether the respondent, engaged in creating a sub-station, qualified for this exemption. The impugned order did not adequately address the eligibility criteria, leading to the decision being set aside for further scrutiny to ensure compliance with the specific requirements outlined in the notification for availing the exemption related to the distribution of electricity service. The judgment emphasized the importance of adhering to the prescribed conditions in tax notifications for availing exemptions. en-us Wed, 09 May 2018 00:00:00 +0530 Sat, 19 May 2018 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360569 The appeal involved the interpretation of Notification No. 32/2010-ST regarding the exemption for the distribution of electricity service under the Electricity Act, 2003. The issue was whether the respondent, engaged in creating a sub-station, qualified for this exemption. The impugned order did not adequately address the eligibility criteria, leading to the decision being set aside for further scrutiny to ensure compliance with the specific requirements outlined in the notification for availing the exemption related to the distribution of electricity service. The judgment emphasized the importance of adhering to the prescribed conditions in tax notifications for availing exemptions. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360569