https://www.taxtmi.com/caselaws?id=363023 The appellant, engaged in equipment restoration for power stations, was held liable for service tax on services provided directly and on behalf of another company. The Commissioner ordered a requantification of the tax demand, allowing abatement on material value and modifying penalties based on final tax liability. The Tribunal ruled in favor of the appellant, exempting services related to power generation, transmission, and distribution from tax liability under Notification No. 45/2010-ST. Penalties were set aside due to prolonged litigation, leading to the dismissal of the department's appeal. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 07 Jul 2018 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363023 The appellant, engaged in equipment restoration for power stations, was held liable for service tax on services provided directly and on behalf of another company. The Commissioner ordered a requantification of the tax demand, allowing abatement on material value and modifying penalties based on final tax liability. The Tribunal ruled in favor of the appellant, exempting services related to power generation, transmission, and distribution from tax liability under Notification No. 45/2010-ST. Penalties were set aside due to prolonged litigation, leading to the dismissal of the department's appeal. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363023