https://www.taxtmi.com/highlights?id=84889 Respondent provided services to PGCIL for electricity transmission infrastructure, exempt under Notification 11/2010-ST. Hire charges rightly excluded as department failed to prove retention of effective control. Demand reinstated for parking construction for MCD, being commercial activity despite MCD's governmental status. Department precluded from raising new ground of 'site preparation services' at appeal stage. CESTAT allowed appeal partially. en-us Thu, 16 Jan 2025 08:17:50 +0530 Thu, 16 Jan 2025 08:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84889 Respondent provided services to PGCIL for electricity transmission infrastructure, exempt under Notification 11/2010-ST. Hire charges rightly excluded as department failed to prove retention of effective control. Demand reinstated for parking construction for MCD, being commercial activity despite MCD's governmental status. Department precluded from raising new ground of 'site preparation services' at appeal stage. CESTAT allowed appeal partially. Highlights Service Tax Thu, 16 Jan 2025 08:17:50 +0530 https://www.taxtmi.com/highlights?id=84889