https://www.taxtmi.com/caselaws?id=366213 The tribunal upheld the exemption for services provided by the respondents to MSEDCL, a company engaged in electricity distribution. The tribunal ruled that the services were exempt under Notification 45/2010-ST until a certain date and under Notification 11/2010-ST thereafter. The Commissioner's order demanding differential service tax was partially confirmed, but the revenue's appeal was dismissed as the tribunal found the respondents eligible for the exemption based on the specific language of the notifications and precedents. The tribunal's consistent interpretation of exemption notifications in similar cases supported its decision to dismiss the revenue's appeal. en-us Mon, 16 Jul 2018 00:00:00 +0530 Wed, 19 Dec 2018 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366213 The tribunal upheld the exemption for services provided by the respondents to MSEDCL, a company engaged in electricity distribution. The tribunal ruled that the services were exempt under Notification 45/2010-ST until a certain date and under Notification 11/2010-ST thereafter. The Commissioner's order demanding differential service tax was partially confirmed, but the revenue's appeal was dismissed as the tribunal found the respondents eligible for the exemption based on the specific language of the notifications and precedents. The tribunal's consistent interpretation of exemption notifications in similar cases supported its decision to dismiss the revenue's appeal. Case-Laws Service Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366213