https://www.taxtmi.com/caselaws?id=764874 The CESTAT Chandigarh allowed the appeal regarding concessional duty rates under the Works Contract Service composition scheme. The revenue had denied benefits claiming electricity distribution line erection/construction services don't qualify as electricity transfer-related services. The tribunal relied on its earlier decision in KEC International Ltd. case, holding that such services fall within the exemption scope under notifications dated 20.07.2010 and 27.02.2010. The tribunal concluded the appellant's services qualified for exemption, making the impugned orders unsustainable. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 21 Jan 2025 09:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764874 The CESTAT Chandigarh allowed the appeal regarding concessional duty rates under the Works Contract Service composition scheme. The revenue had denied benefits claiming electricity distribution line erection/construction services don't qualify as electricity transfer-related services. The tribunal relied on its earlier decision in KEC International Ltd. case, holding that such services fall within the exemption scope under notifications dated 20.07.2010 and 27.02.2010. The tribunal concluded the appellant's services qualified for exemption, making the impugned orders unsustainable. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764874