https://www.taxtmi.com/caselaws?id=364889 Erection, commissioning and installation services connected with transmission and distribution of electricity were treated as falling within the exemption and immunity notifications because the phrase "in relation to" was read broadly to include activities with a direct and proximate nexus to electrical transmission or distribution. Services providing infrastructure or facilitating transmission were brought within the protective scope of the notifications. The taxable service was therefore covered by the exemption and immunity regime, and no service tax was payable. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 31 Aug 2018 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364889 Erection, commissioning and installation services connected with transmission and distribution of electricity were treated as falling within the exemption and immunity notifications because the phrase "in relation to" was read broadly to include activities with a direct and proximate nexus to electrical transmission or distribution. Services providing infrastructure or facilitating transmission were brought within the protective scope of the notifications. The taxable service was therefore covered by the exemption and immunity regime, and no service tax was payable. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364889