https://www.taxtmi.com/caselaws?id=774281 The CESTAT Kolkata allowed the appeal and set aside the service tax demand of Rs. 75,97,824 against the appellant. The tribunal found that the appellant was eligible for exemption under Notification 45/2010-S.T. for services related to electricity transmission and distribution provided to WBSEB. The court held that the demand notice was legally invalid as it failed to specify the particular category of service under which service tax was demanded. Additionally, the tribunal noted that while work contract tax was deducted, no demand was raised under the works contract category, making the demand under other categories unsustainable. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774281 The CESTAT Kolkata allowed the appeal and set aside the service tax demand of Rs. 75,97,824 against the appellant. The tribunal found that the appellant was eligible for exemption under Notification 45/2010-S.T. for services related to electricity transmission and distribution provided to WBSEB. The court held that the demand notice was legally invalid as it failed to specify the particular category of service under which service tax was demanded. Additionally, the tribunal noted that while work contract tax was deducted, no demand was raised under the works contract category, making the demand under other categories unsustainable. Case-Laws Service Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774281