https://www.taxtmi.com/caselaws?id=751053 The CESTAT Ahmedabad held that services provided by the appellant to the Electricity Department of Daman (UT) for erection, testing, and laying of electrical materials were exempt from service tax as they were performed up to the distribution point for a government department. The tribunal found that invoices issued to the Assistant Engineer of the Electricity Department constituted sufficient documentary evidence that services were provided to the government department up to the distribution point, making them non-taxable under the relevant Board Circular. The demand was restricted to the normal limitation period, and the matter was remanded for reworking the demand accordingly. en-us Fri, 05 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751053 The CESTAT Ahmedabad held that services provided by the appellant to the Electricity Department of Daman (UT) for erection, testing, and laying of electrical materials were exempt from service tax as they were performed up to the distribution point for a government department. The tribunal found that invoices issued to the Assistant Engineer of the Electricity Department constituted sufficient documentary evidence that services were provided to the government department up to the distribution point, making them non-taxable under the relevant Board Circular. The demand was restricted to the normal limitation period, and the matter was remanded for reworking the demand accordingly. Case-Laws Service Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751053