https://www.taxtmi.com/caselaws?id=447326 CESTAT New Delhi allowed the appeal regarding service tax exemption for transmission line tower erection. The tribunal held that services relating to electricity transmission have wide ambit and include installation of transmission towers, making them fully exempt from service tax. Following precedent in KEC International Ltd. case, no service tax was payable on such services. Consequently, penalties under sections 76, 77 and 78 of Finance Act were also unsustainable. The impugned order was set aside with appeal allowed. en-us Fri, 22 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 09:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447326 CESTAT New Delhi allowed the appeal regarding service tax exemption for transmission line tower erection. The tribunal held that services relating to electricity transmission have wide ambit and include installation of transmission towers, making them fully exempt from service tax. Following precedent in KEC International Ltd. case, no service tax was payable on such services. Consequently, penalties under sections 76, 77 and 78 of Finance Act were also unsustainable. The impugned order was set aside with appeal allowed. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447326