https://www.taxtmi.com/caselaws?id=363548 Services integrally connected with hydroelectric power generation or transmission, including construction, staff quarters and project infrastructure, qualified for service tax exemption notwithstanding classification under works contract, site formation, manpower, or maintenance service categories. Construction of a dedicated municipal water-supply scheme as a public utility work did not attract the works contract service demand. Renting of construction equipment and maintenance or repair services also remained outside levy where the relevant turnover fell within the applicable threshold exemption. Service tax demands therefore failed where the underlying activity was electricity-related or satisfied the threshold conditions. en-us Thu, 26 Apr 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363548 Services integrally connected with hydroelectric power generation or transmission, including construction, staff quarters and project infrastructure, qualified for service tax exemption notwithstanding classification under works contract, site formation, manpower, or maintenance service categories. Construction of a dedicated municipal water-supply scheme as a public utility work did not attract the works contract service demand. Renting of construction equipment and maintenance or repair services also remained outside levy where the relevant turnover fell within the applicable threshold exemption. Service tax demands therefore failed where the underlying activity was electricity-related or satisfied the threshold conditions. Case-Laws Service Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363548