https://www.taxtmi.com/caselaws?id=361305 The tribunal held in favor of the appellant, setting aside the order demanding service tax, interest, and penalties under the Finance Act, 1994. The appellant successfully argued for exemption under Notification No.32/2010-ST as they acted as agents of distribution licensees in providing services related to the distribution of electricity. Relying on legal precedents, the tribunal granted the appellant relief, emphasizing that agents should be entitled to the same exemptions as their principals. Consequently, the appellant was relieved of the service tax liabilities imposed by the adjudicating authority. en-us Thu, 22 Mar 2018 00:00:00 +0530 Tue, 05 Jun 2018 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361305 The tribunal held in favor of the appellant, setting aside the order demanding service tax, interest, and penalties under the Finance Act, 1994. The appellant successfully argued for exemption under Notification No.32/2010-ST as they acted as agents of distribution licensees in providing services related to the distribution of electricity. Relying on legal precedents, the tribunal granted the appellant relief, emphasizing that agents should be entitled to the same exemptions as their principals. Consequently, the appellant was relieved of the service tax liabilities imposed by the adjudicating authority. Case-Laws Service Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361305