https://www.taxtmi.com/caselaws?id=420219 The Tribunal ruled in favor of the appellant, finding that the demand for service tax was unsustainable. The inclusion of the value of materials supplied by Power Grid in the gross value of services for service tax purposes was deemed incorrect. Additionally, services related to the distribution of electricity were exempt from service tax under Section 66 of the Finance Act, 1994. The show cause notice issued for the period April 2011 to March 2015 was considered barred by limitation. As a result, the appeal was allowed, and consequential reliefs were granted to the appellant. en-us Mon, 28 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420219 The Tribunal ruled in favor of the appellant, finding that the demand for service tax was unsustainable. The inclusion of the value of materials supplied by Power Grid in the gross value of services for service tax purposes was deemed incorrect. Additionally, services related to the distribution of electricity were exempt from service tax under Section 66 of the Finance Act, 1994. The show cause notice issued for the period April 2011 to March 2015 was considered barred by limitation. As a result, the appeal was allowed, and consequential reliefs were granted to the appellant. Case-Laws Service Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420219