https://www.taxtmi.com/caselaws?id=465851 Whether activities of erecting electricity transmission infrastructure, including bays, substations and transmission lines, and recovering charges from customers are exigible to service tax was the dominant issue. Applying the settled position that such works are integrally connected with transmission of electricity and fall outside the charge of service tax, the Tribunal held the demand unsustainable; any apprehension about consequent refund was left to be addressed by the department through scrutiny of any refund application. The appeal was allowed. en-us Fri, 26 Apr 2024 00:00:00 +0530 Mon, 12 Jan 2026 13:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465851 Whether activities of erecting electricity transmission infrastructure, including bays, substations and transmission lines, and recovering charges from customers are exigible to service tax was the dominant issue. Applying the settled position that such works are integrally connected with transmission of electricity and fall outside the charge of service tax, the Tribunal held the demand unsustainable; any apprehension about consequent refund was left to be addressed by the department through scrutiny of any refund application. The appeal was allowed. Case-Laws Service Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465851