https://www.taxtmi.com/caselaws?id=444094 Services rendered in relation to erection and allied works for electricity transmission and distribution were treated as covered by Notification No. 45/2010-ST, which exempted taxable services connected with transmission or distribution of electricity for the relevant period. On that basis, the service tax demand was held not sustainable. The Tribunal also found no mala fide intent or suppression in non-payment, so the penalties could not survive and were set aside. en-us Mon, 11 Sep 2023 00:00:00 +0530 Mon, 09 Oct 2023 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444094 Services rendered in relation to erection and allied works for electricity transmission and distribution were treated as covered by Notification No. 45/2010-ST, which exempted taxable services connected with transmission or distribution of electricity for the relevant period. On that basis, the service tax demand was held not sustainable. The Tribunal also found no mala fide intent or suppression in non-payment, so the penalties could not survive and were set aside. Case-Laws Service Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444094