https://www.taxtmi.com/caselaws?id=443301 The Tribunal set aside the service tax demands imposed on the appellant for services provided to Gujarat State Police Housing Corporation Ltd. The appellant's activities were found not to fall under "Erection, Commissioning or Installation Services" or "Works Contract Services" based on relevant Board Circulars. The retrospective exemption for transmission and distribution of electricity was applied, and the extended period of limitation was deemed inapplicable due to lack of suppression or willful misstatement. Penalties were not upheld, and the appeal was allowed with consequential reliefs. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443301 The Tribunal set aside the service tax demands imposed on the appellant for services provided to Gujarat State Police Housing Corporation Ltd. The appellant's activities were found not to fall under "Erection, Commissioning or Installation Services" or "Works Contract Services" based on relevant Board Circulars. The retrospective exemption for transmission and distribution of electricity was applied, and the extended period of limitation was deemed inapplicable due to lack of suppression or willful misstatement. Penalties were not upheld, and the appeal was allowed with consequential reliefs. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443301