https://www.taxtmi.com/caselaws?id=753976 The CESTAT Ahmedabad upheld exemption from service tax for erection, commissioning and installation services related to electricity transmission lines. The respondent's contract with GETCO involved transmission line work, which qualified for exemption under Notification No. 45/2010-S.T. dated 20-7-2010. This notification exempted service tax on transmission and distribution of electricity services under the erection, commissioning or installation category. The Tribunal relied on precedent from KEDAR CONSTRUCTIONS case and noted the issue was no longer res integra, having been decided favorably for service providers in multiple cases. The Department's appeal was dismissed. en-us Wed, 12 Jun 2024 00:00:00 +0530 Thu, 13 Jun 2024 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753976 The CESTAT Ahmedabad upheld exemption from service tax for erection, commissioning and installation services related to electricity transmission lines. The respondent's contract with GETCO involved transmission line work, which qualified for exemption under Notification No. 45/2010-S.T. dated 20-7-2010. This notification exempted service tax on transmission and distribution of electricity services under the erection, commissioning or installation category. The Tribunal relied on precedent from KEDAR CONSTRUCTIONS case and noted the issue was no longer res integra, having been decided favorably for service providers in multiple cases. The Department's appeal was dismissed. Case-Laws Service Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753976