https://www.taxtmi.com/caselaws?id=788616 Services used for erection, installation, construction and safeguarding activities connected with transmission and distribution of electricity were treated as having a direct, proximate and integral nexus with the utility's statutory function, so works contract service and manpower supply fell within the negative-list exemption under section 66D(k) and the reverse-charge demand on those heads could not survive. Rent-a-cab service was found not to share that nexus and was outside the exemption, but the demand on that service was time-barred because the dispute involved a complex interpretation issue and there was no suppression, willful misstatement, or fraudulent intent to justify the extended limitation period. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788616 Services used for erection, installation, construction and safeguarding activities connected with transmission and distribution of electricity were treated as having a direct, proximate and integral nexus with the utility's statutory function, so works contract service and manpower supply fell within the negative-list exemption under section 66D(k) and the reverse-charge demand on those heads could not survive. Rent-a-cab service was found not to share that nexus and was outside the exemption, but the demand on that service was time-barred because the dispute involved a complex interpretation issue and there was no suppression, willful misstatement, or fraudulent intent to justify the extended limitation period. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788616