https://www.taxtmi.com/caselaws?id=450716 Erection work connected with the Meghalaya State Electricity Board was treated as falling within the exemption for taxable services relating to transmission and distribution of electricity under Notification No. 45/2010-ST. On that basis, the service tax demand could not survive because the activity was covered by the exemption and the service recipient had not borne the tax. The amount recovered from the appellant during investigation, having been treated by the department as service tax on the contract's service component, was directed to be refunded with interest. en-us Thu, 08 Feb 2024 00:00:00 +0530 Mon, 11 Mar 2024 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450716 Erection work connected with the Meghalaya State Electricity Board was treated as falling within the exemption for taxable services relating to transmission and distribution of electricity under Notification No. 45/2010-ST. On that basis, the service tax demand could not survive because the activity was covered by the exemption and the service recipient had not borne the tax. The amount recovered from the appellant during investigation, having been treated by the department as service tax on the contract's service component, was directed to be refunded with interest. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450716