https://www.taxtmi.com/caselaws?id=756392 CESTAT Chandigarh dismissed Revenue's appeal regarding service tax exemption for hydro electric project services. The respondent provided site formation, excavation, and earthmoving services for a hydro electric project and claimed exemption under N/N.17/2005-ST for dam construction services. CESTAT held that hydro electric projects have no separate existence from dams, as construction presupposes dam existence. Following precedent in C.P. Systems and Continental Constructions Ltd., the tribunal found services rendered for hydro electric projects qualify as dam construction work eligible for exemption. Additionally, Revenue failed to establish specific facts warranting extended limitation period, as respondent had bona fide belief services were non-taxable. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756392 CESTAT Chandigarh dismissed Revenue's appeal regarding service tax exemption for hydro electric project services. The respondent provided site formation, excavation, and earthmoving services for a hydro electric project and claimed exemption under N/N.17/2005-ST for dam construction services. CESTAT held that hydro electric projects have no separate existence from dams, as construction presupposes dam existence. Following precedent in C.P. Systems and Continental Constructions Ltd., the tribunal found services rendered for hydro electric projects qualify as dam construction work eligible for exemption. Additionally, Revenue failed to establish specific facts warranting extended limitation period, as respondent had bona fide belief services were non-taxable. Case-Laws Service Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756392