https://www.taxtmi.com/caselaws?id=445123 CESTAT Chennai held that GTA services availed by electricity board for transportation of line materials and tower parts are exempt from service tax under Notifications 11/2010-ST and 45/2010-ST, as these services relate to transmission and distribution of electricity. The tribunal found that demanding service tax from the appellant would constitute double taxation since the tax was already paid by service providers. Extended period of limitation was deemed unjustified for interpretational issues. The impugned order was set aside and appeal allowed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Tue, 05 May 2026 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445123 CESTAT Chennai held that GTA services availed by electricity board for transportation of line materials and tower parts are exempt from service tax under Notifications 11/2010-ST and 45/2010-ST, as these services relate to transmission and distribution of electricity. The tribunal found that demanding service tax from the appellant would constitute double taxation since the tax was already paid by service providers. Extended period of limitation was deemed unjustified for interpretational issues. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445123