https://www.taxtmi.com/caselaws?id=379329 Services for erection, commissioning and installation of transmission towers were treated as covered by the retrospective exemption for services relating to transmission and distribution of electricity, so the related demand was set aside. Services supplied from the Domestic Tariff Area to an SEZ developer were treated as export of services under the SEZ statutory framework, and service tax was not leviable merely because the relevant notification did not grant supplier-based exemption. The demand on renting of immovable property was upheld because the rental income was not reflected in service tax returns and the records supported the demand. Disputed CENVAT credit matters were remanded for fresh verification of supporting documentation before the original authority. en-us Wed, 06 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 09:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379329 Services for erection, commissioning and installation of transmission towers were treated as covered by the retrospective exemption for services relating to transmission and distribution of electricity, so the related demand was set aside. Services supplied from the Domestic Tariff Area to an SEZ developer were treated as export of services under the SEZ statutory framework, and service tax was not leviable merely because the relevant notification did not grant supplier-based exemption. The demand on renting of immovable property was upheld because the rental income was not reflected in service tax returns and the records supported the demand. Disputed CENVAT credit matters were remanded for fresh verification of supporting documentation before the original authority. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379329