https://www.taxtmi.com/caselaws?id=465878 Whether services in relation to transmission of electricity attract service tax: CESTAT applied its prior decision in the appellant's own case holding that services connected with transmission of electricity (including erection, commissioning and installation) are not leviable to service tax under the Notifications and were excluded when the negative list under Section 66D applied; the respondent was a notified State Transmission Utility under Section 2(67) read with Section 39(1) of the Electricity Act, 2003. Outcome: service tax liability disallowed, impugned order set aside and appeal allowed. en-us Mon, 22 Jul 2024 00:00:00 +0530 Mon, 12 Jan 2026 18:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465878 Whether services in relation to transmission of electricity attract service tax: CESTAT applied its prior decision in the appellant's own case holding that services connected with transmission of electricity (including erection, commissioning and installation) are not leviable to service tax under the Notifications and were excluded when the negative list under Section 66D applied; the respondent was a notified State Transmission Utility under Section 2(67) read with Section 39(1) of the Electricity Act, 2003. Outcome: service tax liability disallowed, impugned order set aside and appeal allowed. Case-Laws Service Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465878