https://www.taxtmi.com/caselaws?id=764871 CESTAT Kolkata held that services related to transmission and distribution of electricity are exempt from service tax under Notification 45/2010-ST. The appellant's services to state electricity distribution company qualified for this exemption. For other services to government departments, the tribunal classified them as Works Contract Service following Supreme Court precedent in Larsen Toubro Ltd. Since the demand was unsustainable, interest and penalty were also set aside. The appeal was allowed. en-us Wed, 18 Dec 2024 00:00:00 +0530 Mon, 20 Jan 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764871 CESTAT Kolkata held that services related to transmission and distribution of electricity are exempt from service tax under Notification 45/2010-ST. The appellant's services to state electricity distribution company qualified for this exemption. For other services to government departments, the tribunal classified them as Works Contract Service following Supreme Court precedent in Larsen Toubro Ltd. Since the demand was unsustainable, interest and penalty were also set aside. The appeal was allowed. Case-Laws Service Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764871