https://www.taxtmi.com/caselaws?id=281866 Services rendered for establishment of electric sub-stations were treated as connected with transmission of electricity, and the exemption under Notification No. 11/2010-ST was held applicable; the service tax demand on that count was unsustainable. Construction services provided to Noida Authority for a non-commercial purpose were also covered by Notification No. 25/2012-ST because the work was for a governmental authority and not for industrial, commercial, or business use; the demand on that count was likewise unsustainable. On both issues, the service tax demand failed. en-us Tue, 13 Nov 2018 00:00:00 +0530 Fri, 09 Sep 2022 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281866 Services rendered for establishment of electric sub-stations were treated as connected with transmission of electricity, and the exemption under Notification No. 11/2010-ST was held applicable; the service tax demand on that count was unsustainable. Construction services provided to Noida Authority for a non-commercial purpose were also covered by Notification No. 25/2012-ST because the work was for a governmental authority and not for industrial, commercial, or business use; the demand on that count was likewise unsustainable. On both issues, the service tax demand failed. Case-Laws Service Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281866