https://www.taxtmi.com/caselaws?id=767356 Charges recovered for erection, commissioning and installation work connected with transmission of electricity were treated as outside service tax liability for the relevant period. The dispute concerned activities such as erection of bays, substations and transmission lines undertaken by a State Transmission Utility for electricity transmission. Relying on earlier decisions of the same Bench, the tribunal noted that services used for transmission of electricity were not taxable under the notifications relied upon and under the negative list regime in section 66D. The demand was therefore held unsustainable, and the assessee succeeded. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767356 Charges recovered for erection, commissioning and installation work connected with transmission of electricity were treated as outside service tax liability for the relevant period. The dispute concerned activities such as erection of bays, substations and transmission lines undertaken by a State Transmission Utility for electricity transmission. Relying on earlier decisions of the same Bench, the tribunal noted that services used for transmission of electricity were not taxable under the notifications relied upon and under the negative list regime in section 66D. The demand was therefore held unsustainable, and the assessee succeeded. Case-Laws Service Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767356