https://www.taxtmi.com/caselaws?id=758162 CESTAT Ahmedabad allowed the appeal regarding service tax levy on works contract services. The appellant provided construction services including building, foundation, cable trench, and compound wall to Gujarat Energy Transmission Corporation Ltd for electricity transmission activities. The tribunal held that such services were exempted under Notification No. 45/2010 ST and Notification No. 11/2010-ST as they related to transmission of electricity. The exemption covered not only actual transmission services but all infrastructure supporting electricity transmission objectives. Following precedent from Kedar Construction case, the tribunal ruled the service tax demand unsustainable and set aside the impugned order. en-us Tue, 03 Sep 2024 00:00:00 +0530 Tue, 03 Sep 2024 18:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758162 CESTAT Ahmedabad allowed the appeal regarding service tax levy on works contract services. The appellant provided construction services including building, foundation, cable trench, and compound wall to Gujarat Energy Transmission Corporation Ltd for electricity transmission activities. The tribunal held that such services were exempted under Notification No. 45/2010 ST and Notification No. 11/2010-ST as they related to transmission of electricity. The exemption covered not only actual transmission services but all infrastructure supporting electricity transmission objectives. Following precedent from Kedar Construction case, the tribunal ruled the service tax demand unsustainable and set aside the impugned order. Case-Laws Service Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758162