https://www.taxtmi.com/caselaws?id=363548 Services integrally connected with hydroelectric generation and transmission were treated as exempt from service tax, including construction of project structures, staff quarters, office facilities and inspection bungalows, because they formed part of the generating station infrastructure. Construction of a dedicated municipal water supply scheme under JNNURM was treated as a public utility activity, not taxable works contract service. Renting of construction equipment also escaped tax where the relevant turnover remained within the threshold exemption and the assessee's other turnover was exempt. The article states that tax liability cannot arise merely from the service classification when exemption or threshold relief applies. 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 generation and transmission were treated as exempt from service tax, including construction of project structures, staff quarters, office facilities and inspection bungalows, because they formed part of the generating station infrastructure. Construction of a dedicated municipal water supply scheme under JNNURM was treated as a public utility activity, not taxable works contract service. Renting of construction equipment also escaped tax where the relevant turnover remained within the threshold exemption and the assessee's other turnover was exempt. The article states that tax liability cannot arise merely from the service classification when exemption or threshold relief applies. Case-Laws Service Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363548