https://www.taxtmi.com/caselaws?id=465852 Services integrally connected with transmission of power and rendered to achieve electricity transmission fall within the wide sweep of the exemption phrase "in relation to" transmission of power, so ancillary facilitation services cannot be taxed separately as erection, commissioning and installation service. The Tribunal relied on coordinate-bench rulings and the Gujarat HC's interpretation that the phrase has wide amplitude and covers related activities until the transmission objective is achieved. It also noted that the Revenue circular was inconsistent with the statutory scheme. On that basis, the demand was held unsustainable and the assessee's appeal succeeded. en-us Mon, 13 May 2024 00:00:00 +0530 Mon, 12 Jan 2026 12:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465852 Services integrally connected with transmission of power and rendered to achieve electricity transmission fall within the wide sweep of the exemption phrase "in relation to" transmission of power, so ancillary facilitation services cannot be taxed separately as erection, commissioning and installation service. The Tribunal relied on coordinate-bench rulings and the Gujarat HC's interpretation that the phrase has wide amplitude and covers related activities until the transmission objective is achieved. It also noted that the Revenue circular was inconsistent with the statutory scheme. On that basis, the demand was held unsustainable and the assessee's appeal succeeded. Case-Laws Service Tax Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465852